Vacation has finally arrived. No kids to drop off or pick up. There are no lessons. No classes. No practices. And if you haven’t thought ahead, like me, no playdates.

It sounds like heaven. Lying in bed until 10 a.m., reading the paper, nursing a steaming cup of coffee, and going back to sleep. Actually, that’s just my fantasy. The reality is that this morning, the gang jumped into my bed at 8 a.m., joyous that there is no school, and asked the dreaded question, “What are we doing today?”

What are we doing today?

It’s 25 degrees outside and many of their classmates are relaxing on some tropical island or skiing down powdery slopes.

What are we doing today?

I have no idea. What I’d really like to do is mosey on over to the video store, rent my two favorite family flicks, “Born Free” and “Swiss Family Robinson,” buy some popcorn, Raisinets, and Junior Mints, and watch movies all day. Can I do that?

“I just want to put on the TV all day,” a friend of mine said, “but I feel too guilty. It’s hard to come up with creative things to do all the time. And unlike most cities, New Yorkers get out of town during Christmas break.”

Another friend doesn’t feel quite as guilty about putting on the television, but her children won’t watch the darn thing.

“The kids are off school, but I still have work and I just wish my kids would sit still for an hour and watch television. They won’t. They are the only children who don’t like television. That’s probably why they have the only mother who is dying to turn it on for them for, say, 12 hours straight,” she joked.

There are so many times during the year when I think to myself how lucky I am to be raising my children in this city. When I take them to the Metropolitan Museum for just a half-hour, when we make new friends in Central Park, when we take the bus across town and strike up a conversation with the elderly woman sitting next to us.

But even I must admit that during winter break, the suburbs begin to sound appealing. Where is my 1,500-square-foot basement? Where is the air hockey table, or the ping-pong table, let alone the Foosball table? The only tables in most apartments I know are the ones you eat on.

Don’t get me wrong. There are wonderful activities to do with your children this time of year in New York City. There is skating at Wollman Rink and bowling and rock climbing at Chelsea Piers. There’s the New York Aquarium and the New York Hall of Science. There are so many museums bursting with child-friendly exhibits and rooms dedicated to youthful exploration. There’s always a nearby crafts studio, and in many neighborhoods there are indoor pools and play spaces.

But this time of year what I miss about that 1,500-square-foot basement is the freedom it affords our children to entertain themselves. Giving our children the space and time and more important, the capacity to fantasize and play and create and think on their own is a gift we increasingly are depriving our children.

When there is downtime in our children’s lives, children – and parents – are all too comfortable grabbing the Game Boys and turning on the XBoxes.

“I often tell my boys that I grew up without video games,” a father of two said, “and they just roll their eyes. These boys all have these systems, and they don’t want to play at the homes that are video-free. So parents feel pressure to get the games. But these machines suck your child’s creativity and imagination and almost their ability to think. I can’t stand them.”

And then there are the parents who don’t even believe in downtime. They evaluate their children’s days and wonder what new skills were honed or acquired. Did they see the exhibit? Did they exercise? Did they play in a tournament? Did they go to the tutor?

“I miss the city,” a friend of mine who lives in the suburbs said, “but on these wintry days, my kids go down to the basement, with or without friends, and play. For hours. It is benign neglect at its best. They build cities and play creative games and read and play air hockey, and all I hear is giggling and the faint sounds of them racing around. I don’t need to be there, and they’re so happy I’m not on top of them.”

While vacation lends itself as a reminder of the importance of unstructured time in our children’s lives, this valuable skill is one that should be acquired all year long. Without the video games, without the television – even, in my case, without the movies.

Although, just this once, it might not be such a bad idea.

sarasberman@aol.com