When deciding on any toy to be allowed in the car, think about what’s going to happen in an accident and it goes flying. This will sound silly, but its a simple test to decide whether it should be allowed as a toy in the car: smack yourself upside the head with it. did it hurt? If not, go for it, if it hurt you, think about how much more it will hurt a baby, whose skull is softer, and when in an accident it will hit with a lot more force. Ican’t at all remember who made them, but check your local kids resale shop (like Once Upon a Child) since they seem to have them often: soft toy steering wheels so child can play-drive while in the car.

However, a bigger issue here, would be how old is your child and what size? Sounds like he’s outgrowing an infant carrier car seat? Kids do not go from infant carrier seat straight to forward facing seat. The next step is a rear facing convertible car seat. Most state laws require kids to be rear facing until at least 20lbs and 1 year, but more importantly, the laws of physics say kids should stay rear facing as long as they possibly can. Its THAT much safer. The old 20lbs/1 year rule is just that. OLD. It came about in the 1980’s when our seats were only capable of rear facing to 20lbs and we didn’t know any better. Now we definitely know better and all current convertible seats rear face to at least 30lbs, but its hard getting people to realize this.
Turning kids forward at 20lbs/1year is an outdated practice that could cost you your child’s life!
1)A forward-facing child under 2 years old is 5 times more likely to be killed or seriously injured in a crash than a rear-facing child of the same age.
2)A child’s vertabrae do not fully fuse until 3-6 years old, before then, she is at great risk for internal decapitation. The spinal column can stretch up to 2 inches in a crash BUT the spinal cord can only stretch up to 1/4 inch before it snaps and baby is gone.
3)Current research suggests that children under the age of two years are 75 percent less likely to die or be seriously injured when they are riding rear facing.
4)In a recent article from Injury Prevention, it was found that the odds of severe injury to forward facing children age 12-23 months old was 5.32 times higher than a rear facing child. (Car Safety Seats For Children: Rear Facing For Best Protection; Injury Prevention 2007; 13:398-402.)

It works this way: when you get in an accident and run into something, the car stop suddently, but everything and everyone in the car keeps moving in the direction the car was moving when it stopped, in most accidents, this is forward. So in an accident with a child in a forward facing seat, his head, the heaviest part of the body on babies and toddlers, flies forward very forcefully and easily snaps. If that same child is in a rear facing seat, his head tries to fly forward but is supported by the back of the rear facing seat, so there is no stress put on the child’s neck and spine.

Check out this photo album exclusively of rear facing kids, many of them much older than 12 months: http://www.cpsafety.com/articles/RFAlbum.aspx There isn’t a single documented case of a child breaking their legs b/c they were rear facing in an accident. There are, however, lots of cases where children have been killed and seriously injured where a rear facing seat would have protected them better. And most kids actually prefer to be rear facing b/c they can rest their feet on the vehicle seat back. When they are forward facing, their legs don’t receive enough support and will frequently fall asleep.
WHY REAR FACING:
http://www.carseat.org/Resources/633.pdf
In the foreground is a forward facing seat, in the background a rear facing seat. You can see how much trauma the forward facing dummy has to endure. The rear facing child simply rides it out.
http://www.oeamtc.at/netautor/html_seiten/kisitest_2002/videos/test2002/frontcrash/maxicosipriori.mpg

Here’s another video. You can see how there is NO trauma to the baby, it simply sits there waiting for it to end.
http://smg.photobucket.com/albums/v163/jen_nah/carseats/?action=view&current=video06A_MGA_213_RearFace-Convertib.flv

The story of a child who suffered severe injuries from being forward facing when he could’ve been rear facing:
http://www.car-seat.org/showthread.php?t=59783