In all seriousness - I'd recommend a toy xylophone, which makes a satisfying clang, needs no particular motor skill to bang on, and is easy to understand as she grows older.

I had the pleasure of spending the afternoon today with a three year old friend of mine who got started on music early - and he loves it. When he was just turning two his parents gave him a little toy ukelele (complete with instructional video from Marcy Marxer, of all people), which he calls his "guitar" and has a great time playing with. He doesn't play it - just plays with it, but it's a sesnibility we're developing here, and the interest is firmly established. Today he had fun banging on my hammered dulcimer.

Dan Schatz