I've always made sure the kids have had the same number of gifts. They are still too young to pay attention to the cost of their gifts (10, 7, 3) but they know how many gifts they each recieve. This year I downloaded the Santashop app to help me keep track of how much I'm spending on all of my gifts and what I have bought. Best part is it's password protected so when the kids are playing on my iPod they won't see what I've bought. :)