Tap dancing at its core is about the rhythms you create and how you create them. The rhythms can be as simple or as complicated as you choose. A nursery rhyme can be a great rhythm to start with. It is the same for drummers.
Where tap dancer began often gets confused and frustrated is when they can "hear" the rhythm in their heads, but have trouble tapping out the rhythm in a coordinated way with their feet. You can also learn the best tap dance lessons via online sources.
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This is where it is important to recognize other components in tap dancing i.e shifting weight. As toddlers learned very quickly how to walk and then run. But once we mastered their skills and be able to get to where we want to go, we usually stop "teaching" our feet.
We often make several sounds while standing on one foot before shifting to the other foot. In other words, the tap dancer must become very aware of where he/she needs his/her body weight to go to in order to help create the step! Children who skip, jump rope, or play the game of hopscotch learn this at a basic level very quickly.
When the music moves you, move to the music. Pretend the floor is a big drum and your feet are the drumsticks! The possibilities are endless and so is the fun. Once you get the sense of what tap dancing feels like, you are ready to learn specific steps that will lead to combinations.