Declining a Shower?

mcdmaw

My step mother and father want to throw me a shower.  Here is the deal...

My daughter is only 17 months old.  We are having a boy this time around.  We have most of the big items.  Its only clothes and gender specific things (wash cloths, changing pad cover, etc)

My dad wanted invite family (ten people MAX) and friends.  Well, sadly enough, all of our college friends have scattered (eight people MAX).  Plus, all of these people gave us gifts 19 months ago (not even two years)-- really don't want to ask for gifts.  My dad and step mom though are pretty set on throwing this shower to "help us out" since we're 2u2 and have had some recent, unexpected expenses come up (cars, childcare, etc).

What would you do?  

I am really uncomfortable declining because I feel like my stepmom would be really offended.  She might take it very personally and not want to do anything again.