The best practice for us in the U.S. is to set your withholdings to the correct amount so that you get as little as possible back at tax time and more in each check. People get super excited about getting a refund, which is understandable, but all it is doing is giving the IRS a tax-free loan for the year. I finally got mine set to where I want them after we purchased our home, but I still miss seeing a large amount back instead of the tine amount that we receive, but hey, more money through the year is a nice thing to see as well.
Worst part for me this year is that my 2nd child was born on Jan 5th, which puts the $2k tax credit onto next years return, but happy healthy baby is better than that $2k any day of the week.
That being said, the $2k and remainder we are getting are going towards both kids college funds (gotta start early) and we are going to use some for a little spending money when we head over to the Netherlands in June with the kiddos so I can see where my wife grew up. Well at least one place she did at least as she was born in Iraq, escaped to Turkey, then the Netherlands, and then to the U.S. when she was 12. I just want some croquette, kroket and some patat and i'll be all set