This is a really neat way of providing your toddler with a little seat that can be flipped upside down as they grow to be a little higher. The neat thing is that if you make two of them they can be flipped to opposing sides and then one serves as a seat to the other as a desk. I really like the wood and the way it was left unpainted although they could be painted or stained to suit. Semtex shares the tutorial for making these on Instructables.
I know you can just go out and buy a childs desk but I think it would be so much more satisfying watching your little ones grow using the chair and desk that you made with your own hands for them. I think if I was making these I would add a canvas pocket of the back of each to hold the kids books and crayons so they would always be handy.
I can even see making these for older children by making it a little higher and you could put a shelf under the seat for sturdiness and storage.