My 11 year old sister has said she was an atheist for about a year now - at first I was a little concerned she was just saying this because she looks up to me so much and wasn't really making the decision on her own, especially because she is so young. I've talked to her about it though, and she says she just doesn't understand how people can believe in God. She goes to Church when my mom makes her, and says she tries to pray, doesn't feel anything and "just doesn't get it". Ever since then I've tried to educate her in the ways of skeptical thinking, and it's been a great bonding thing between us.
The church my family goes to is very liberal, as far as churches go. The current Reverend is a lesbian, my mom is not at all Christian (she's some weird "spiritual" combination of Buddhism, the love teachings of Jesus, Pagan, and other stuff) - the Reverend knows this full well and yet still has my mom teach Sunday school. So it's a pretty accepting place.
Anyway, my little sister was at a youth group meeting a few weeks ago, and the leader gave everyone clay and asked the kids to make something that represented God to them. My sister apparently stands up and says "But I don't believe in God" (she's definitely got some balls), so the youth group leader just tells her to make something that represents some higher power to her. She makes this:
And proceeds to give it to me for my birthday.
She's great. Haha.
(I'm having some issues getting the picture to show up, here's a link: http://www.twitpic.com/pltcp