We finished it off with paper towel roll headlights, and a paper towel roll steering wheel. Then I simply added a ribbon so he could hold the car up and around his neck and he was off. It's a little small for him, but it gets the job done. Although he has been begging me to put a seat into it so he doesn't have to walk. I've tried to explain to him that it just doesn't work like that. I suppose he wants an engine too!
He lovingly named his car, Lightening McQueen.