D&C 68:27 does not give any specific requirements for baptism.
Quote:
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27 And their children shall be abaptized for the bremission of their sins when ceight years old, and receive the laying on of the hands.
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It says they should be taught about faith and repetance, or it will be on the head of the parents.
This fits in with my philosophy that there is no reason why I would prohibit a kid from being baptized, no matter the intellect or maturity or level of belief and understanding.
Baptize at 8. There's no caveat, there's no stated exception.
Of course, I don't kid myself that there is always going to be understanding or an informed decision.