From here: http://www.tektonics.org/JPH_FTF.html

Skeptic: There is really no way to interpret this story (II Kings 2:24) other than that God sanctions the killing or at least mauling of children for a sin as trivial as making fun of a bald-headed man. Is this a God anyone would care to worship?

Holding: Actually, yes. To the points of reply:

The first key question is, how old were these "youths/children"? - for it is a common sticking point for skeptics to complain that these were mere children that should have been given a lot of leeway. The answer, whatever the numerical ages involved, is actually "Old enough to recognize a prophet of God and insult him" - which means whatever the physical age of these "children" was, their cognitive functions were advanced enough so that they should indeed have known better and should be held responsible for what they did. (The Hebrew here is yeled, "something born, i.e. a lad or offspring:--boy, child, fruit, son, young man (one)." It is used to refer to Ishmael when he was 14 or 15 years old [Gen. 21], of all 11 of Jacob's sons at their varying ages [Gen. 32:22], of boys born to the Hebrews [Ex. 1:17]....in other words, it tells us nothing that validates any suggestion that these were children too young to deserve what they got...although some skeptics would undoubtedly object anyway.