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I don't do birthdays for my dog, but I do Christmas. I buy her a new toy and wrap it. It goes under the tree. She doesn't understand Christmas, but she understands there are presents for her. She was so cute last year. She sat in front of them every day sniffing or begging. Amazingly, she did not try to open them, though she did pick on a couple of other presents. She had a great time opening hers.
Really, it is for us. But, they are family and I think it adds to the festiveness of the occasion. I don't buy my dogs toys during the year unless it's to replace something like her treat dispensing balls.
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