I don't do very much, but it depends on the age of the child. For the 3 & 4 year old children I ask them to tell me everything they would like to eat for their special day. I always have balloons at the door in the morning, then move them into the toyroom after everyone has arrived. The next day I cut them down and let them play with them for about a week.

We make cupcakes near lunchtime so they are cool for afternoon snack, they ice & decorate their own, then the birthday child gets to have a candle and a present. I spend about $15-20 on the present but it's tax deductible. When I serve a sugary treat it's always for afternoon snack, heehee.