My little one stood on her board in the wet sand shouting, "I'm surfing!" I held her hands as a wave came in and her board lifted just a bit. She lost her balance but I held her up and we scooted a few feet across the water. She was absolutely thrilled. We played this game until my arm and back muscles were screaming for a rest. Meanwhile my first grader had planted herself on her board tummy first in a few inches of water waiting to be carried in by the waves.
My little one got back on her board and I pulled her along the shore in just enough water to be able to skim. Sitting on her knees seemed to work best and she adjusted her balance as we started and stopped. She did get a few good splashes in the face but it wasn't enough to stop her from wanting more. We gave her sister a ride on the surf taxi and both pulled with all our might to get her up to speed.