Emily Post says it is perfectly fine to throw a shower for the second or even third baby when the guest list is kept to close relatives and very close friends and guests who did not attend the first shower. If the family has moved, it makes sense for their new friends to throw them a shower regardless of how many children they have.
If the parents are well stocked with their baby supply needs, it could be fun to throw a themed shower like "stock the cabinets" or "fun for Mom & Dad" where guests bring things for the parents to enjoy like babysitting coupons or their favorite DVDs, maybe tickets to a movie or play.
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