Get all your kids' costumes, props, old clothing of yours, etc.
Lay out everything and set up a table for a tea party.
Now, ask your little one to make up a character using the clothing, costumes and/or props.
Once the kiddo is ready, ask them "Who's coming to Tea?"
And carry on asking questions about their character such as;
"What is [character]'s favourite biscuits?"
"What is [character]'s job?"
"Does [character] have any special powers, if so, what are the powers?"