Pushing is easy when the snow is light or packed, when I was in the military (30 years) our winter toboggans had a push bar one man pushed and two pulled, the bar was made from an old dolly and two pieces of pipe. If you make one (sled) from scratch I might suggest leaving the skis hang out in back a foot or so. that was on ice you can rest one foot and push with the other like a dog sled. An old lawnmower handle should work too.