Some people might hate this answer, but sometimes the most elegant piece of code doesn't actually exist.

Code is a tool that is used to solve problems. Sometimes the most elegant solution to a problem doesn't involve writing code, but involves examining a business process and changing the work flow a bit to avoid needing to code something...or rewording an item in the user interface so that certain code isn't anymore needed.

Sometimes rather than being a drone and just churning out whatever code you're told, the bravest and most elegant solution to a problem is figuring out a way to avoid it altogether.

This is the hardworking lazy programmer's most elegant code.