Toddlers can do activities on the line besides walking on it. You can have your toddler sit on the line or next to it, crawl on the line, and run their hand along the line. Keep in mind the physical development of your children to help them use this exercise in a fun and positive way.
If you have cars in your toddler environment, make a double line that can be used as a road. Use a different color tape for the road to avoid confusion. Pushing a car along a line is a great exercise for eye-hand coordination, control of movement, spatial & physical exercise of keeping the car on the line, and it is just plain fun.
For a more advanced exercise, make roads with roundabouts that go onto a road in another direction. My older children loved making tape roads and designs on a special “road rug.”