Have you broken any and/or all of your New Year’s resolutions yet? Hopefully not – especially if you’re Brian Burke.

It would be wrong to say this is a make-or-break year for the Maple Leafs GM, as he’s got contractual security and the confidence of ownership on his side. But, although Burke and the Buds aren’t lying when they say their goal is to win a Stanley Cup, the bottom line is this: beyond laying claim to an NHL championship, they simply can’t have 2011 go for them as 2010 did.

Unfortunately, some things are looking like they’ll turn out exactly as they did last year: Unless Burke acquires a first-round pick, Toronto will be without one for the second straight entry draft; and unless there is a sharp turnaround in the second half of this season, the Leafs will miss the playoffs, making it seven full calendar years since they’ve played a post-season game at the Air Canada Centre.

Now, you can pretend that changing the coaching staff will set off a momentous awakening of talent that Ron Wilson and his assistants aren’t capable of triggering. Or you can face the truth – namely, that Toronto’s talent level and organizational depth simply isn’t anywhere close to a truly elite team (such as the Detroit Red Wings) and it will take many years to bring it up to snuff.

Yet while Burke is right to preach patience, a third straight year of treading water and mediocrity will give cynical fans and media every right to question his blueprint for success.

If Burke insists on sticking to his plan, the pressure shifts to the Leafs’ drafting and development team. Those men need to mine the draft for a Henrik Zetterberg (drafted 210th overall in 1999), Nicklas Lidstrom (taken 53rd overall in 1989) or some comparably elite player. If not, Burke can only acquire other teams’ castoffs in trades. And so far, that strategy has failed miserably.

In the next 12 months, Burke needs to show the fan base tangible evidence of real progress. Without it, he’ll be burned by bluster blowback.