I really like hopefulfaith's response to this.
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I totally get the knee jerk emotional response to having something you worked on rejected (oh boy, have I been there), and I think that most children must be taught how to be diplomatic and gracious, so this is a time for an object lesson as well.
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However, I also think that it's probably a good thing, no matter your age/relationship to someone, that if you choose to do something special for someone you should do it with an open hand, not expecting "the right" response. Especially if you know they don't always handle surprises well, and you're not clear about what it is. This is my own baggage, but having had to deal with a parent who often did "surprises" and "nice things" that never respected things that i liked but who would go literally crazy with over the top anger/grief/rage if i did not produce the exact (fake) response she wanted--I guess I am oversensitive to things like that. In her case it was all about manipulating the real world so that she could maintain her often erratic fantasies about it.
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Though you are a normal, healthy mommy (vs. my mentally ill one), so your heart was not in the wrong place here...i would just gently say that maybe next time you could say "happy valentines day, i made you some valentines pancakes with sprinkles!" instead of "I have a surprise for you" (which could be anything). While you are working with your son on how to be gracious (and most 5 year olds are not particularly, even if they don't have sensory issues), maybe do something fun but not anything that's going to ruin your day if it doesn't go over well. I have found as I've practiced doing special things that I enjoy but giving them with open hands, i'm more able to absorb unexpected reactions without taking it personally, even though OF COURSE I am disappointed if something I thought was going to be cool goes over like a lead balloon.
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Unless you have been working with him about this, and thus have guidelines in place i would NOT punish him just because he did not meet your (perhaps unrealistic) expectations in in his emotional reaction. If you guys have already been working on rudeness, I'd reinforce it with your typical discipline. If you've not been working on rudeness, then perhaps this would be a good point to launch those discussions and start working on it.