Do they have RESP's set up?
As a parent of a 4 year old and a 2 year old the last thing I want is more crap. (toys) The best gifts are Checks for RESP's or direct deposits into RESP's. If you want them to open something then I agree that a book is a great gift.
My favourites being Jillian Jigs and any of the Eric Carle books. Personally I don't like books that don't rhyme.
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