Son just got iPod touch, I have old nano, confused

[awdsmama]

I have an old nano that I have my apple ID on, and I have my iTunes on my laptop.

I just gave my 8yr old son a 4thgen touch for Christmas.

I have a few songs on mine he would like on his, but for the majority of my songs he will not be having them.

So what is the best way to set him up, do I create his own Apple ID and control it for him?

And what about using two devices on iTunes on my laptop - how does that work?

Sorry I've never had 2 devices before so I know these sound like very silly questions :-)