Those who die before the age of accountability will be taken care of by the loving and compassionate Savior who died for them.
I am certain that children/babies who died before they accepted or rejected Christ are in Heaven, But I am not certain that they will remain children or babies in Heaven. Adam and Eve were never babies. It is my further belief that if Adam or Eve had never fallen and been cast from the Garden, they would have never aged. Birth, childhood, adolescence, adulthood, and death are earthly manifestations. Since there is no aging in Heaven, there are probably not any humans that we would call babies or children there either. There is simply no age. We will all be ageless. I believe that humans in Heaven will be fully developed, yet ageless. We were created in the image of God (Gen 1:27) in order to have a relationship with Him.
Babies are wonderful creatures indeed, but a relationship with them is decidedly one- sided. The exciting fact is that in heaven we will know as we are known. So that even though there will not necessarily be babies or children in heaven, we will know those who died as babies or children on earth as the fully developed humans in heaven. All the times that were missed by their apparent premature departure from earth, will be forgotten in Heaven, replaced by eternal fellowship.
copied from: http://www.donpiperministries.com/faqs.asp
Don Piper is the author of 90 Minutes in Heaven - a True Story of Death and Life