You will never find (short of stealing it from Atmel) a spice model for an Atmel micro controller. You can however use the data sheets and the publicly available IBIS models for it's I/O pins to construct a spice model of an I/O pin and use the Atmel simulators for the software end of things. There is commercial softare that can mix the simulation and spice parts together (Proteus comes to mind) but it's relativly expensive, and not really worth it to the hobbyist. A good osciliscope and some common sense with software and hardware will allow you to test things in the real world circuit easier than it'd be to setup a hardware/software cosimulation with any hope of predicting the real world setup.