Shopping for a kid gift and found this cool, multi-use toy. 

"Children enjoy rocking back and forth on the rocking boat just as though they are rocking on the ocean waves. Turn it over and it becomes a sturdy set of stairs; children as young as two especially enjoy climbing up and down the stairs, having great fun while they develop coordination and motor skills.

It can also be easily placed on its side and pushed against a wall where it can double as a book shelf or display shelf when it is not in use for boat or step play. We have also seen children turn it into a a play store counter. 

100% environmentally responsible FSC certified Purebond.  Measures 14" H x 28" W x 48" L.  Handmade on Vancouver Island, by Natural Pod." 

Find it here.  Photos: Natural Pod.