I have been the last couple weeks. I wanted to get our room all setup with whatever baby is going to sleep in and the changing table so we have a place for cloth diapers and clothes. (When DS was really young, I felt nervous having him in bed with us so he slept right next to our bed until I felt comfortable that he was big enough to bedshare.) I want to get the house all organized and ready so it is not a big rush at the end. Ultimately, I want to make this transition from 1 to 2 kids as least stressful as I can. If my house is organized (or at least in my mind it is) I will feel like I can handle anything. One of my friends had her twins at the same time last January and she said after Christmas, the due date just hit them over the heads. They were so focused on the holidays that afterwards it was like "Oh crap! We are having twins in a couple weeks!" Hopefully I can avoid that to some extent.
So, yes, based on my disorganized and long-winded response, I am nesting.