I don't think there is any sort of formula. I have three kids with differing personalities and it must be a bit taylored to each of them.
As an example with DL attractions, my 12 year old, when 6, was afraid of the unknown (still is), but the attractions genuinely did not scare her. She'd go on something freaking out about it, get off and say something like "wow, that wasn't bad, it was cool" and want to go on it over and over. My current 6 year old isn't afriad of the unknown so much as he is genuinely scared when he gets off something and then doesn't want to go again. So with the elder, it is make her try it. With the younger it is think real hard if it will genuinely freak him out. My four year old fears nothing.
That translates into TV viewing as well wihin our family, within certain limits, of course.
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