From the writings of A.P Kores*

Chapter 11: Upsherin

Many Ashkenaz Jews refuse to cut the hair of their male children until the child is three years old

There are two possible reasons for this:
1) the parents delight in making their boys look like girls, and
2) the parents are cheap.

Prior to the cutting, be sure to take a picture of the child withg very long hair. Be sure to show the pictures of the child with long hair to everyone in order to traumatize the child - and also to lead him to believe that he, himself, was actually a girl until reaching 3 years of age.

[Related]