From Muppet Wiki

Written by	Molly Boylan Mike Renzi
Music by
Lyrics by
Date
Source
Publisher	Easy Strider Music Inc Sesame Street Inc.

At night, Ernie sings about how amazing his toes are. An initially startled Bert gets inspired by his own toes, but Ernie has already gone to sleep. So he shares his new-found fascination with Bernice on the windowsill.

Notes

Ernie is performed by Steve Whitmire and Bert by Frank Oz.