I think it helps ease the pain of the first day because they feel like they have something special to share with their new classmates and I hope that the children in the class would enjoy getting a special surprise treat on the first day, I know I would. So for the big day I made smiley face cookie pops. I thought cookie pops would be better for the class rather than cupcakes.
I figure if the teacher didn't want the childeren to eat them for their snack they could always take them home.