Note- De Barb those hooks. No Treble hooks. Those plastic fish casting plugs are a blast, you may not even want to tie a hook on for the first fishing trip, especially if the little one hasn't held a rod before.
Did I mention De Barb those hooks :-)

Gracie started last year when she was 2 1/2, so no problem there. Heck as soon as they can stand or hold on to some thing I'll take my next one fishing.
Just remember fishing with a child is not really fishing, it's play time. Keep the little one happy, have other activities readily available, like throwing rocks. Do not make this like work, if either of you starts to get frustrated, move onto something else, even if you haven't gotten the first cast out.

Do not even take your rod, unless your little one is like mine and got mad if dad wasn't fishing also.
Before actually hitting the water we had played with her rod for days, so she was familiar with the rod.

Have a third person for a camera operator, we will want pictures (I missed pics of Gracies first fish and many others, including her first perch tonight, something I regret).

Above all just have fun, even if all you do is walk around the pond explaining all the animal and plant life while carrying the rod. Keep the little one smiling and they will be happy to come back. Make it like work and they will become another video game junkie. I've known people who treat little children like their normal fishing/hunting companions, getting mad for a little noise or not paying enough attention to the rod or whatever.
Even now with gracie, who likes to fish so much she makes me take her, half the time we just end up going to the park or tossing rocks or watching the ducks. And I enjoy every minute of it.
I do not make her fish, if she wants to play we play. If I really want to fish I go out early in the morning by my self, when I take her out the fishing is just a bonus, not the reason for the trip. And yes some times it is hard to keep this mentality, but it helps that we fish 3 minutes from the house, if I had to drive 30 minutes to a fishing hole, I would definitely have less patience.

I stopped in this forum to start a 'My best fathers day ever' post since Gracie and I got back a little while ago from our fishing trip. We went to the sportsman club early this after noon and while she wanted to go fishing (at her picnic table), once we got there and I got all the rods out, she wanted to play at the park. So I pack up the car and move over by the park. I did set a couple of rods out here, but we played at the park for a few hours. Then we fished for a few minutes and went home. To get more bait and the boat. We came back and fished until after dark. I thanked her for the best fathers day ever. After we got home she climbed up behind me in my chair and hugged me, telling me I was her little buddy and her bestest friend.And yes I did get a lump in my throat and a tear in my eye. It's these moments that make it all worth while, you can't buy happiness like this.

So by all means take that little one out to the pond and take a rod, but remember fishing is not your priority at all, it is just a nice bonus.

Good luck and happy fishing/rock throwing/walking/bird watching/running/kite flying/whatever makes them happy.

Matt