Obtain two sneakers or shoes with shoelaces. The shoelaces can be the same color, however, it's preferable to have shoelaces with different colors on either end. This helps the toddler distinguish between different laces when tying the knots and bows.
Explain to the child that tying shoes involves tying knots. When toddlers can relate a new lesson to a more familiar or simpler one, they will feel less overwhelmed. Show the toddler how to make the letter "X" with the shoelaces, then have the toddler do the same. Bring one of the shoelaces under the "X" and then pull it tight. Help the toddler to tie the knot.
Take each of the shoelaces and make a loop. Tell the toddler these are the bunny ears. Making a story out of the shoe tying process helps keep the toddler engaged and eager to continue.
Tie the loops in a knot and explain that the bunny tied his ears in a knot. Make a comparison between the knot that you tied at the beginning and the knot that you tied at the end. Remind the toddler that tying shoes is based on tying simple knots.
Let the toddler try tying his shoes by himself. Sit with him and help him if he needs it. Encourage him to keep practicing by having him make up his own story about tying the shoes. For example, he may make up a story about how two snakes met in the middle of the road, one ran around the other and then they became tied in a knot. The snakes tried to untie the knot by making two loops, but that only caused them to tie themselves in a bow.