This resource provides information to assist early childhood teachers, caregivers, parents, family members and other adults in promoting the learning and development of young children. This voluntary guide has been developed to provide information about: (1) what children by the age of five can typically be expected to know and do; and (2) what adults can do to provide experiences and environments that support learning across domains. It is intended to be a resource to assist adults in planning meaningful learning experiences for young children. These guidelines address seven domains of development and learning: (1) social and emotional development, (2) approaches to learning, (3) health and physical development, (4) language and literacy, (5) mathematics, (6) science, and (7) creative arts. Each domain contains information specific to the development of skills and knowledge in that area, including information on widely held expectations, learning in action, the environment, and related Nebraska K-12 Standards, Nebraska Rule 11 Regulations, and the Head Start Outcomes Framework, which are supported by the Guidelines.