Pretty much everyone gets the "point at it". As opposed to the cognitive skills to dial a phone number, and then push the handset into an acoustic coupler (extreme ends of the computing spectrum).

My kids were all very comfortable with mice at a very young age, not as much typing until they needed to type to get things done. (it always annoyed me that the Reader Rabbit app had the same icon for the uninstall and launch feature though.)

Next up will be better audio processing and then your two or three year old will able to say "Why!" repeatedly to your tablet and get an endless stream of entertainment.