Toddlers love pushing and pulling things. This activity provides them an additional opportunity for pulling something. Simply tie a ribbon around the neck or middle of an animal. I used a darling collection of animals from an infant floor mat that went out of use when our little guys started moving. Most stuffed animals would work, although ones with four legs balance a little better. The first time I brought these animals out I modeled "taking an animal for a walk." My toddlers quickly imitated me and walked their animals back and forth, back and forth across our house.
Add some language/cognitive skills to this activity by encouraging your toddler to name their animal or make the noise of their animal as they walk. Older toddlers can also talk about where they are taking their animals on a walk.