Queen of Pop Madonna's little girl - with fitness trainer Carlos Leon - Lourdes Maria Ciccone Leon turns 14 years old today.

Happy birthday, Lola!

Who would've guessed Madonna's first born would turn into a famous fashionista? Little Lourdes launched her own clothing line entitled Material Girl (with Taylor Momsen as the celebrity face) at Macy's in August...

But what about singing? Will the teen follow in her mom's footsteps? Lourdes currently attended the LaGuardia High School of Music & Art and Performing Arts, so she has plenty of time to decide!

Just to be clear, Madonna, 52, is 39 years older than her 13-year-old daughter Lourdes. But the pair looked more like sisters than mother/daughter at the launch of their Material Girl clothing line at Macy's in New York last night.

Of course, she was looking like an older, more conservative sister in a knee-length black dress and untorn fishnets, but still. Speaking of a family connection, Material Girl spokesmodel Taylor Momsen looked like she fit right in with the Ciccones:

In fact, they could ALL be sisters! Somewhat twisted sisters, but still!

Madonna's daughter Lourdes Leon attended her first day of classes at LaGuardia High School of Music & Art and Performing Arts in Manhattan yesterday, and aside from the fact that she has a superstar mom, it seems like everything is going smoothly for the 13-year-old aspiring actress.

Lourdes rocked ankle-high leather boots, all sorts of bracelets, a black skirt and a plaid vest over a white T-shirt for her big debut, and a classmate tells NYDN, "I saw [Lourdes] in the morning and in the cafeteria. She was talking to people ... She blends in with everyone. She seems like a normal person."

Lourdes (who has hinted that she wants to pursue a career as an actress) is reportedly in the drama department of the prestigious school, and freshman drama students are required to take courses in acting, dance, voice and diction, improvisation and theater history. Sounds like she's on the right path!

Tight tank top, short shorts and a simple pair of sneaks - loves it! Carlos Leon's look could totally be a summer hit... no joke!

We spotted Lourdes' dad out for a bike ride in NYC on Monday, and even though he doesn't have a fashion line like his daughter does with ex Madonna (entitled Material Girl, which hits Macy's on August 3rd), we still think he rocks this outfit!

Last night Madonna and her daughter Lourdes attended the Bent On Learning benefit at the Puck building in New York City, and the ladies were reunited with Madge's BFF Gwyneth Paltrow. Think Madonna is jealous of how smokin' hot Gwynnie looked in her fab Victoria Beckham designed dress? I know I would be!

P.S. I know Lourdes is only 14, but she sure knows how to step out and turn heads!

This isn't all that surprising...

It seems Lourdes is eager to follow in her mother's famous footsteps. Apparently, Madonna told Us that her daughter was admitted to a "performing-arts high school" as a drama major.

The Material Girl's publicist Liz Rosenberg is playing coy, but all signs seem to point to LaGuardia High School, which has become known has the "Fame" school.

But there's already controversy - students say Lourdes was given a private audition and therefore shielded from the pressure of a public one. On the other hand, having Lourdes enroll could be beneficial when they "come around for parent donations," another student quips.

So much for becoming a singer! Maybe Lourdes will be the next Rumer Willis?

This is just the beginning!

Madonna is combining her talents with Iconix Brand Group, Inc. to launch her own style empire, entitled MG Icon. She says in a statement: "Joining forces with Iconix to bring my fashion ideas to consumers is very exciting for me."

The pop icon will first release a junior collection exclusively at Macy's in August 2010 - it'll be called "Material Girl," natch. And everything (apparel, footwear, handbags, jewelry) will cost between $12 to $40.

And get this... the entire collection was "inspired and designed" by Madonna AND her daughter, Lourdes! Only a matter of time before Little L releases an album, right?

Plus in 2011, MG Icon will add beauty and perfume to the Material Girl line. Can't wait!

Today we spotted Madonna's daughters Mercy and Lourdes enjoying the pool at their hotel in Brazil, and while the material mom was nowhere in sight, we're guessing she was tending to her other child snuggling up to 22-year-old boy toy Jesus. Yeah, they say they're broken up, but after that concert the other night, we're not so sure!