I used this after going through a number of examples of procedural writing. We had done "Steps to making pizza" as a class, and "Steps to building a snowman"
Before doing this activity we did the steps by making class cupcakes and everyone decorating their own. This worksheet was done independently and from here they needed to use "First, next, last" in a creative writing piece to show they understand how to write steps in paragraph form as well. They loved this (probably because they got to eat their cupcake when their work was handed in) :).