The article critically discusses the practice of describing children’s special educational needs (SEN) in early childhood education and care (ECEC) pedagogical documents. Documentation is understood as a form of governance. In current practice, documentation is extensively used in educational institutions. Even when the focus of documentation should be pedagogical, the descriptions of children’s SEN commonly describe a child’s individual deficits as a source of educational problems. In this study, we used discourse analysis to investigate how professionals position children and construct their SEN in pedagogical documents. The research data consisted of 143 documents on 29 Finnish children. Three ways of positioning children with SEN were identified in the documents: as a problematic child through definitive descriptions, as a multifaceted child through contextual descriptions, and as a learning child through dynamic descriptions. The results highlight the importance of a pedagogical focus and dynamic conceptualisation of SEN in ECEC documentation.