Kids usually love to fly. It is their parents that cause all the trouble. I
also would go with putting the 3 year old in back with a parent and the five
year old in front. Do not let the 5 year old have the yoke, no matter how
tempting it seems. A 5 year old will like as not nose the thing over saying,
"I'm gonna crash this thing!" They are old enough to know the plane could
crash, but too young to understand that this might be a bad thing.

As far as headsets go, get some childrens' headsets if possible. If they
refuse to wear headsets it is unlikely that a short flight will cause any
significant hearing loss. The rock and roll they will listen to later will
cause much more damage.... The flight should last no longer than half an
hour. Fifteen minutes is probably better. They will quickly get bored after
that.

Small children have a tough time seeing out of any plane. Seat cushions are
all right for the 5 year old, but the three year old might be better off in
a car seat. Anyway, the novelty wears off real fast, so keep it very short.
It is far better to land with them begging for more than to have them come
away with the memory of a long, boring flight.

Once kids reach 10 or 11 they start to have a better understanding of time
and distance. They will then want to see their house, their school, their
day care, their friend's house, etc. A 5 year old will want to see all those
things, too, if you ask him, but he will be completely unable to see them
and just get frustrated.

I am particularly fortunate at Tacoma Narrows when I take kids flying. There
is a shipwreck about 10 miles south of the field. I fly out, show them the
shipwreck, and return. It is real easy to spot and they get a big kick out
of it. If you know of something way cool like that, by all means point it
out.

I have one rule that I make clear to all new passengers: If anyone, for any
reason, is not enjoying the flight, then we will return immediately.