1) Les enfants reviennent des États-Unis et de France ('des 'because US is plural and 'de' as France is singular I assume)
2) Les enfants reviennent de vacances. (Here is 'de' used because it follows reveinnent or because vacances is singular in French?)
3) Elle se souvient des vacances en Espagne. (What is the justification for the use of 'des' in sentence 3? Why is it not 'de' as in 2) above?)