This can be done in many different ways:
Take a laundry basket and fill it up with something heavy, then have your child push it around the house. You can also put a sibling or a friend in the basket and have your child push the sibling/friend around. This works best on carpet. If you have hard wood floors make sure you put a towel underneath the basket to avoid scratching your floors.
It can also be done by pushing a chair or another piece of furniture around for as long as there is some resistance and weight involved.
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