I think I do it all for the child. I feel bad for a child stuck at daycare when it is their special day.
When I had my kids in daycare...I took them out for their birthday every year and took the day off so I could make the day special for them. I try to make them have a special day.

We usually make a craft or art time almost every day anyways so the only difference is that we are doing a birthday themed craft.

The only other difference is catering the menu around the birthday and what that particular child loves the most and letting them picks song/stories etc for the day.

You can see that each kid feels special for their birthday and can't wait for their turn but it is extra work for me and extra expense because I get a present etc too and sometimes I buy the cupcakes/muffins to put the candle in and sometimes the parent will ask what they shoudl bring.

I guess I do what I would want someone to do for my child.

Most parents are really appreciative of what I do.