Dd has started to use the potty a few days ago.
She has been interested for quite a while now in what I do in the bathroom. Now she follows me to the toilet, takes a piece of toilet paper, and sits down on her potty. I normally help her with her clothes and her diaper. Often times she just sits there, and when I get up from the toilet, she gets up from her potty, too, and says "empty". But she has also used it quite a bit as an actual potty.
I tried not to get the super-excited-wow-you-did-it-proud-mommy-look on my face, but I'm not sure if that worked. It want using the potty to be something normal and not scare her off of it by an intense reaction. But secretly I think it's great - it's one more thing she can do by herself, and it means less diapers.
This approached has worked best for us so far, me doing things the way I do them, dd observing me, and then starting to imitate me when she's ready.