With my nanny family, we have the tradition of making the birthday boy or girl a special meal. We do breakfast, but packing her a lunch to take to work, or making a family dinner together would work, too. With kids that age, you could have them help make drop biscuits from a mix and a salad and heat up some packaged soup. They can both help wash veggies and mix the biscuits.
We also always make cards for MB or DB on their birthday. I find the cards are preferred to more 3D projects because they can be tucked into a folder, rather than needing to he displayed or thrown out.