Entertaining toddlers during their haircut is an important aspect of having a successful haircutting experience. Usually, ages 0-5 are most critical to be concerned about this. In my childrens haircutting business, I use a t.v. set to both entertain them, and of course, distract them. DVD's for that age
group are such shows as "Little Bear", "Blues  Clues", "Baby Einstein", and indeed, there are many new ones too. It definitely  works wonders in getting the job done.
  In reality, anything age appropriate works. In fact, many of the very young ones 0-2, do best when they're not even aware that the cut is going on. My professional opinion in this instance, is that the haircutter should be very gentle on their heads, almost to the point of barely putting ones hands on their hair. Also when doing the cut, I usually cut their hair while they're moving. In this way, you don't make them feel restricted in their movements.