M. Daphne Kutzer, Professor of English at the State University of New York at Plattsburgh and author of "Beatrix Potter: Writing in Code" (2003), detects some similarities to "The Tale of Squirrel Nutkin" (1903). Both tales have touches of the pourquoi story in their explanations of why squirrels collect nuts, and both incorporate rhymes and riddles in their narratives. However, there is a crucial difference that diminishes the artistry of "Timmy Tiptoes": the rhymes and riddles in "Squirrel Nutkin" shed light on Nutkin's character and create a guessing game for the reader while those in "Timmy Tiptoes" are bland devices that simply move the characters to reunions with their wives and the tale to its conclusion.