To be able to support young children in learning to learn—an ability that requires adapting often-unprecedented changes in society—teachers need to be aware of the ways in which children understand learning. In this qualitative study, 177 micro-interviews conducted with 41 Finnish children were analysed using an abductive method to understand their perceptions of learning in a preschool. Learning was perceived as learning to do or know things. Academic skills and contents, followed by motoric skills and sports, arts and crafts, socio-emotional skills and everyday skills, were mentioned as the learning contents. In addition, intentional teaching, teacher-initiated exercises, practising, cognitive engagement, casual observation, failures and accidents were mentioned as the enablers of learning. Implications for pedagogy and future research are discussed.