Date dimension: hierarchical or 2 dim?

I´ve studied in a Kimball´s book (DW Toolkit) that is important build only on date dimension, in hierarchical form.

Date
-Year
--Month
---Day

But end-users ask me how they do this view:
Jan Feb Mar
2002 12 38 68
2003 9 1 3
2004 1 1 9

I´m using Excel2K´s pivot table service.

The only way that I founded: 3 separate dimensions independants (Year, Month, Day).

It´s correct?