I'm pretty sure LiveLeak used to have 40 hours of IDF sniping children uploaded to it daily
Of course, it would be just as useful if they claimed 0.4 babies or 4,000,000 - the only thing that really matters is they have a unified line the media can repeat ad nauseum for the next month.
Is there dead babies somewhere? Probably, I don't want to look for it either. Was there exactly 40 beheaded babies that journalists claimed "were hidden but reported by the IDF so it was impossible to verify"? Well, I might have a bridge to sell you.