[gets kitty-poking stick ready]
ahh, he means me then
My two like it 
strange people that they are DD was due on Christmas eve 
but thankfully (!) she turned up 4 weeks early. She thinks it is fab and we have her b'day before putting christmas decs up and she gets the pick of all the new xmas stock in the shops. DS1 otoh has a b'day after christmas, and as he likes gagetry he is wise enough to ask for money and then hit the sales, the wise boy. I think kids are very accomodating tbh and a birthday is exciting whenever it is.
All of that said, if they are having a bike or an outdoorsy toy of any expensive larger proportion, they tend to get it in the summer, understanding that it's part of their birthday present and that there may not be a "big" present at actual birthday time, as they've had it in advance. If that's the case, they will usually get new helmet/bits for the bike at birthday time and often trips out and the like. The only bummer I have to say is dd's birthday. Everything reliably shoots up in price for December so the poor bugger has never had a party on her actual birthday. She's had plenty trips out, friends with us on treats, weekends away, but no actual party at b'day. She has had summer (unbirthday/end of school) parties, but that's the only downer imho. Which is more than made up for by the magical time of year, and she milks loves it.