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But Vulcans... really do not they dream?

I guess part of the anwer would be what is the purpose of dreaming. Scientists have been telling us humans dream to workout and resolve problems we may have. I think T'Pol told Archer that Vulcans used meditation for the same purpose in one the episodes related to her Panar situation.

So, practically they dream.

I would be tempted to say that they do dream, at least sometimes. In the episode where T'Pol had that mind meld forced upon her, it was suggested that her dreams would be "more interesting" if she withheld from meditating before bed--implying that she would've otherwise dreamed, but the experience would've been more mundane.

That's what I got out of it, at least.

Acquarius,

That's interesting! If Vulcans do physically dream, then from you said, does the meditation help them control their emotions even in dreaming and also can they control what happens their dreams. That would certainly be different from humans.