I made cupcakes for mine to 'celebrate' one's b'day one year. I have a little birthday banadana with Pluto on it that I let one wear if I think about it. But that's about it. I don't really celebrate their birthdays and don't get them a present or anything. Seriously, they are dogs--they have no clue what day it is and I'm sure their feelings aren't going to be hurt over it.

I'd be doing it for me, not them. They are rotten everyday of the year as it is.
I think little doggy b'day parties are cute though and like to see what others do, even if I don't enjoy doing it myself.