I think its 4 and 40lbs before they can use a high back booster. But they should be in a 5 point harness until they reach the limits of the seat. I just bought both of my kids the Diono RXT seats.
The 5 year old can be in a booster but the 3 year old isn't old enough.
My kids are 7 and 4. My 4 year old is in a high back booster (either the evenflo OR the graco nautilus (we took the straps off)). My 7 year old is in a backless booster but he's almost tall enough to just be belted.