When it comes to beginning readers, the most important thing is to not discourage them. You want to raise a lifelong reader not somebody who is able to read if he/she has to. Children should fall in love with books from the early years when he/she is being read to.
What do little ones enjoy in early books? Plenty of colorful illustrations, a captivating but rather simple story line filled with situations they can easily relate to and kiddie humor. Children also like patterns and repetitions.