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let me take care of you, little children. because you are adressing what the little children are.
i think :)
Yes, if you are directly addressing the children, you'd use the comma. But to do that, in the sense you intend, might you really have to say this? -- "Let me take care of you, you little children!"
But the second version could work as well, even if you are speaking to the children. If you consider "you" and "little children" to be a unit, such that the second just renames the first, then just as you'd say, "Let me take care of you" (even if you were speaking directly to that person), you'd also say, "Let me take care of you little children."
That's a squishy one. It could work either way. Good question!