Everybody else probably will go for clothes and toys. Go for books or a Leapster thing. Or maybe a mini upholsted chair. I got my niece a mini oversized chair for her first b-day. That would have made a better 2nd b-day gift.
I have a three year old nephew and I started buying him books to build up his book collection for when he is older. For his birthday this year I got him Shel Silverstein's "Where the Sidewalk Ends." Although its obviously above his reading level (since he can't read at 3), his parents got a kick out of it, and he loves to hear the poems and he'll enjoy it when he's older. I think I'm going to keep doing this kind of thing for his birthdays so he'll have a nice collection someday and I'll supplement the gifts with a fun toy that he can enjoy now too.