Make a large "T" on a piece of cardstock. Draw it so the base and cross section are both approximately an inch wide or more. Draw two circles, one small, one large. Cut out these cardstock stencils. Have preschoolers trace the "T" on a piece of red construction paper and then cut it out. Trace the circles on black construction paper and cut out.
Set the "T" on it's side. Glue the big circle on the bottom of the "T" and the smaller circle to the top of the "T" Finish the tractor by gluing a thin rectangle piece of red construction paper to connect the top bar of the "T" to the small wheel. Glue the finished tractor on a piece of construction paper.
Create a painting with toy tractors and paint. Protect the table surface with newspaper or a plastic table cloth. Pour black or brown painting on a paper plate. Have kids run toy tractors through the paint. Show them how to drive the tractors across a piece of paper. Crisscross the tracks, or use two or three additional colors of paint. Hand out tractor stickers for the preschoolers to add to the painting when dry.
Build a three-dimensional tractor, complete with a wagon, using recycled items and common art materials; two aluminum foil mini loaf pans, small empty boxes, construction paper, yarn scissors and glue or tape. Turn one pan upside down for the tractor. Attach four circles cut from construction paper to the bottom of the foil pan. Build the cab of the tractor with small boxes such as pudding boxes. Set the second pan open side up and glue four construction paper wheels to the bottom edges. Attach the two pans with a piece of yarn. Fill the wagon with strips of yellow construction paper for hay or small toys.
Trace the shape of a tractor from cardstock. Cut out to use as the stencil. Cut out the window of the tractor cab. Have children trace the tractor on a piece of construction paper and cut out. Look for magazine or online images of farm animals. Have children choose an animal to sit in the front seat of the tractor and place it behind the open window. Glue the tractor with the animal on a piece of paper. Use crayons to embellish with a steering wheel, corn stalks or a barn in the background. Alternately, the preschooler can place a picture of herself driving the tractor.