Sit across from your child so that you are her mirror image. Have your child sit with her left shoe on her left foot, unlaced. Sitting opposite her, have your right shoe on your right foot also unlaced.
Say: "Cross one lace over the other and make an x," as you do exactly that. Watch to make sure your child is imitating you. Don't specify if you're crossing your right lace over your left: it doesn't matter and such information is only going to confuse your child since it will be different for him.
Say: "Make a bunny rabbit," as you make a small loop with one shoelace. Say: "Make another bunny rabbit" and create another, identical loop with the other shoelace. Watch to make sure your child is imitating you.
Say: "The bunny rabbits kiss," as you cross one loop over the other, making an x shape with the two loops. Verify that your child is doing the same thing.
Say: "They hug," as you wrap one loop around the other and feed it through the small hole that you've created. Do this slowly so that your child can imitate you perfectly.
Tell your child to pull the loops tight. You can encourage your child to knot the loops again to make them tighter.