My nephew is 2 but we are already instilling a love of reading and books in him.  When he puts on his new "hat"... he immediately gets a Dr. Seuss book.  Associating learning as a "fun activity" at this age has unlimited value.  The hat size is important though - I went with child vs. toddler which was right for our "cat".  Birthday is in 2 weeks and we're now going with this theme and he cannot wait to wear his hat all day..