Around 28F here too. Yesterday was my first commute of the new year, today my second.. Today, I put on double socks,and liners in my gloves an upgrade from yesterday. So, with 6 layers down the bottom, 4 layers up top, ski mask on the 3rd layer, liners in my gloves and double socks, I laughed at the cold and enjoyed the ride.

Takes me a while to undress, but there is nothing like riding in the cold when you are dressed for it..