Walk half a step ahead of the child with visual impairment that you are guiding. If they are tall enough, let the child hold onto your elbow with their hand. If they are not, let a small child hold your wrist, or even a finger. If you are friends, or the child’s parents, then you can hold his hand.
Guide the child to the seat and say what it is – e.g. a chair, sofa or stool. Place your hand on the back of the seat to show the height and ask him to follow your arm down to find the seat, before sitting down.