Background: The construct of physical literacy is gaining traction internationally and yet measurement of physical literacy is in its infancy. This paper describes the development of a pictorial child report scale of perceived physical literacy based on the comprehensive Australian Physical Literacy Framework, which includes 30 elements within four domains (physical, psychological, cognitive and social). Methods: An expert reference committee with academic and industry representatives from physical education, sport and education was formed to provide input to each stage of the process. Qualitative research methods were used to (a) determine a character that was gender neutral, not representative of a particular race or ethnicity and appealing to children, and (b) the content (i.e. relationship between item images, wording and format with the intended construct) and response processes (i.e. interpretation of items) of the Physical Literacy in Children Questionnaire (PL-C Quest). A total of 17 children aged 4–12 years were interviewed as part of the study. Results: A ‘bunny’ character was preferred by children. Overall, children interpreted most images as intended by the researchers, and, in many cases, without having to hear the words that went with the images. Some of the image scenarios were amended and redrawn according to the suggestions received from children and the expert reference group. Discussion: This study has provided qualitative evidence based on the content of the PL-C Quest elements and domains, on the ways respondents understand, and interpret the items. This is the first step towards the development and testing of a pictorial instrument to comprehensively measure children’s self-perceived physical literacy.