If you have any theatrical flair at all for reading aloud, this book is guaranteed to provoke giggles in anybody over the age of eighteen months. For kids at that challenging "I don't WANT to go to bed!" stage, it gives them a chance to see all the fussing, excuse-making, "just one more glass of water" whining from your point of view, with hilarious results.
Even the most recalcitrant three year old will be in full agreement by the end that, despite the protests, that pigeon is sleepy and really needs to get to bed on time!