For us, it has always seemed like ds misses enough days with bad colds, the flu, one time a minor surgery and so on. I would hate to feel like I'd used up good graces on being out of school with a vacation when a yucky cold might be right around the corner...

My sister sometimes does pull her kids the very last couple days of school for an early summer beach trip, after assessing whether anything very very important is going on and their previous attendance, so that doesn't seem too terrible.