My First Twin Dolls £7.50 @ John Lewis
I really like this set from John Lewis. Apart from the fact that you're getting two dolls for £7.50 - the My First Doll from ELC is £10 each, and the Baby Born at John Lewis is over £16 - and could split them if you needed a couple of gifts on the cheap, it's great value for money.
One of the twins is dressed in a pretty pink spotted sleepsuit, while the other wears a "fetching" blue striped one.
They say they are suitable from 2 years.. I'll leave that up to your discretion, really.
The reviews on these are fantastic. The dolls are apparently soft to touch and the kids love them. I think they look like a brilliant value for money gift, myself!