Cheerios Battle and dexterity

Early morning and no one up but me and Max. He sat in his chair happily crunching away on Cheerios.
Max slyly looked out the corner of his eye and tipped the bowl oh so slowly.

"Please do not pour out the Cheerios, Max."

He pulled the tumbler back to his lap and ate a few more.
Ten minutes passed and quick as lightening, he reached his arm out and dumped the Cheerios on the floor.

"Okay, Max, you need to pick up the Cheerios please. Put them back in the cup."

"Nyet."

"Yes, Max. You cannot play until you pick up the Cheerios. I will help but you have to pick up the Cheerios."

"Nyetttttttt."

I held his hand and led him back to the Cheerios. I explained once again, that his privileges were suspended until the Cheerios were picked back up.

Max stood in front of the pile of Cheerios. He slowly extended his leg, then carefully placed his foot on a Cheerio. He closed his toes around a single Cheerio, then lifted his foot and dropped the Cheerio into my hand. 

How do you not love that? 

How do keep from cracking up?

How do you follow-thru with making him pick them all up?