i think as long as they don't have dirty (and by dirty i mean visibly messy) hands, you don't need to do anything. ds2 just turned 2 & has recently been playing a lot w/ his while sitting on the toilet to go poops. he seems to know to put his foreskin back when he's done. if you find they are getting red and/or begin to have pain, then they may need cleaner hands.
i think the retract/rinse/replace is meant for older boys who are producing more hormones & therefore more smegma.
others will likely chime in too.
SAHMlovin' to DD 10/00 & DS 10/04 If your son is intact, keep him safe, visit the Intact Care forum Circ, a personal choice, Your SONS 11/98 6/99 Thyroid cancer survivor. With 5 & 2 Boxers wishing for