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When I brought the ultrasound picture home from my doctor's visit and showed it to the boys, our 4 1/2-year-old responded with an excited "We're having another BABY!" Then he pointed at it and said, "I know what THAT is (pointing at the picture), it's a BOY!!!" Now, the ultrasound was taken just shy of 12 weeks...so the gender of the baby wasn't evident. Curious, I asked, "how can you tell it's a boy?" He outlined the head with his finger and said, "because it's got a round head." My husband stumped him with the question, "well, what shape would a girl's head be?"
Who knows, maybe he's onto something. I wouldn't know. I don't have experience with baby girl ultrasounds (at least not that I'm aware of).