My girls have always LOVED opening presents- especially those in bags. We have to be careful about what we put on the floor, as both of them might try to open something early if no one is watching. For Christmas we always bag up a few new toys to watch the girls open them, and to entertain ourselves.
Tani seems to be really interested in the contents, while Maggie likes the process and like most little kids, she is happier playing with the wrapping than the toy.
Here is the first ever Pug Girls video: