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Before children begin any structured cutting tasks, let them develop a feel for scissors by allowing them to do some random cutting. Let them snip and cut small pieces of paper into smaller pieces until they are comfortable using them. I personally recommend you use the best quality children's scissors you can find. Children become frustrated quickly when their scissors "don't work" and they will not feel successful. Once they are comfortable opening and closing the blades of their scissors, have them cut along a straight line drawn on a piece of paper. Advance to a swivel line when the child is ready to "steer" their scissors. When comfortable with that the child can attempt to follow the line on a geometric shape.
This is exactly how I teach children use of scissors. We start with them holding the scissor properly then repeatedly opening and closing them before I pass out small index cards for them to cut multiple little triangles. Past that I draw lines on new index cards for them to cut on the lines. Snips are saved for gluing projects later.