No, they won't turn your kid into a Terminator-style split-faced robot, but Kidz Gear headphones will be a quality alternative to the generally cheap, tinny earphones and earbuds that come bundled with so many kids' audio players.
Unlike a lot of headphones aimed at little ones, Kidz Gear's set shrinks to accommodate the extra-small noggins of kids as young as 2. If your kids blow the curve on head size, the headband also expands to fit larger craniums comfortably -- although if your definition of "blow the curve" is "Junior's head dwarfs mine," you'll probably want to graduate to a standard set of adult-sized headphones.
The sound quality also surpasses the tinny, bass-negligible sound of so many kids' headphones, and the cozy cushioned earpieces surround your kids with the rich, warm (or shrill, annoying) tones of whatever they're listening to or watching. Of course this means you'll also want to watch the volume on said program or music -- but that should go without saying.
$19.99 from Kidz Gear.