Names for Non-Existent Children

Please forgive my craziness, this is kind of a confession.

Last night after getting off the phone with D (who woke me up), I was trying to fall back asleep and for some reason baby names came into my head. We have already talked about names (we talked about it after a couple months of dating) and we have two that we like for sure. One is a girl's name and the other is a boy's name. I don't want to share the name and maybe not even the sex of the baby with others (though D and I will probably find out). I want it to be a surprise for everyone else, and I want most gender-neutral stuff at showers.

D is into initials (his are DRS), so he would like intials that spell something. He wants to use his middle name for our first-born son but the first name we like best starts with an A. He doesn't want the initials ARS (he thinks arse), so that name is out for our first. We plan to use it if we have a second son, with a different middle name (ABS). For a girl, we have the name for the first picked out (CGS). Ideally, two boys and a girl would be a good makeup based on name choice.

We had originally decided on a name for the first boy, but I've decided that I don't really like it that much. I am now thinking about J names (JRS) or maybe a N name (NRS). At this point, there is still a long way to go before naming a baby, so I haven't brought it up with D recently to get his take. I'll probably start talking to him about it once we have a BFP.