Actress Moore confirmed her six-year union to Kutcher was over in November (11), following weeks of speculation about the status of their relationship, and the Two and a Half Men star has since been linked to Scafaria, who previously dated The O.C.'s Adam Brody.
Kutcher and Scarfaria spent time together at the Yellowstone Club ski resort in Montana earlier this month (Dec11), before jetting off for a Christmas (11) vacation in Pisa, Italy.
Eyewitness Alex Thorpe tells Usmagazine.com the pair "held hands" over a romantic lunch on Christmas Eve (24Dec11), adding, "They shared spaghetti, and he paid."
But Kutcher's spokesperson has dismissed rumours of a new romance, insisting, "They're just friends."
Meanwhile, Moore also enjoyed a festive vacation out of America - she holidayed in Turks & Caicos with her daughters from her marriage to Bruce Willis.