This is a good example of how the experience of the viewer determines how the photograph is read. I have two daughters, 10 and 6 (6 about the age of this girl I would say). This is pretty simple modeling behaivor, little girl emulating mom or what she might see on TV or in a movie. She appears to have her finger nails painted, maybe as a prelude to being dressed up for a real event or just for play. Actually looks to me like she may be getting ready to be part of an event such as flower girl at a wedding. Trying big girl shoes just a whim of fancy while they are there.
For me the best part of this is the very intense look on her face. That tells me she is not just playing dress up but is trying hard to imitate a specific moment or circumstance she has seen.
Then again the face and pose could be nothing more then a reaction to not being able to keep her balance in the high heel shoes.