Bored by that bowl cut or worse that cost a fortune at your fancy-schmancy salon? A unique crop of child-friendly shops will not only cut your kid’s hair but also deliver delightful distractions – all for under $25. At Cozy’s Cuts For Kids (448 Amsterdam Avenue, at 81st Street; 579-2600; 1125 Madison Avenue, at 84th Street; 744-1716; $24), a salon that attracts the children of Rosie O’Donnell and Meg Ryan, Junior can sit in a Jeep, watch Star Wars, or play Sega Genesis while a stylist goes to work with electric clippers the staff calls “Mr. Tickle.” At The Tortoise & The Hare (1470 York Avenue, at 78th Street; 472-3399; $22), toddlers turn into Tinkerbells, second-graders into supermodels (you can even throw a “Glamour Birthday Party” here). If you don’t want to take a trip uptown, Kids Cuts (201 East 31st Street; 684-5252; $21.95) is a children’s hair salon as well as a fantastic toy boutique filled with exceptional educational games, not to mention the most adorable tutus. You can wander around and pick up perfect gifts while your child is getting a haircut. And every day is “twins day” at Kids Cuts: Bring your twins in for a trim and get half off the second cut.