In reference to my post on the tax advantages of children, Teaparty suggests that when it comes to kids and tax breaks, it's the more the merrier:
If he wants to see something crazy, he should have three more. Of course, it takes a special person to be that dedicated to lowering his taxes. It's a long term investment. The first years of a new tax shelter's life are heavily dependent opon the lives of others. But they generally prove to be highly adaptable, resilient, and easy to care for. They can also be helpful with some of the more backbreaking household chores, if you're lucky.