Q: I followed the steps from apple to restore my iPod touch that my daughter locked herself out of and it did not work. Any suggestions?

What happened when you attempted the restore? Did you see an error message? If so, what is the exact text of that message?

After you placed the iPod in Recovery mode and connected to your computer did iTunes say it found an iPod I recovery mode?

Disabled

Place the iOS device in Recovery Mode and then connect to your computer and restore via iTunes. The iPod will be erased.

If you forgot the passcode for your iPhone, iPad, or iPod touch, or your device is disabled

If recovery mode does not work try DFU mode.

How to put iPod touch / iPhone into DFU mode « Karthik's scribblings

For how to restore:

Use iTunes to restore your iPhone, iPad, or iPod to factory settings

To restore from backup see:

Restore your device from an iCloud or iTunes backup - Apple Support

If you restore from iCloud backup the apps will be automatically downloaded. If you restore from iTunes backup the apps and music have to be in the iTunes library since synced media like apps and music are not included in the backup of the iOS device that iTunes makes.

You can redownload most iTunes purchases by:

Downloading past purchases from the App Store, iBookstore, and iTunes Store        

If problem what happens or does not happen and when in the instructions? When you successfully get the iPod in recovery mode and connect to computer iTunes should say it found an iPod in recovery mode.

or

If you previously turned on FIndMyiPod on the iPod in Settings>iCloud and wifi is on and connected go to iCloud: Find My iPhone, sign in and go to FIndMyiPhone and use Remote Wipe to erase the contents of your device. If you have been using iCloud to back up, you may be able to restore the most recent backup to reset the passcode after the device has been erased.

You can also wipe the iOS device by installing the FindMyiPhone app on another iOS device and using that app to wipe the device.

I am having the same issue.  I followed the steps to restore to factory settings.  Currently, it is stuck on "To allow access, please respond on your iPad".  The only problem is my iPad is disabled from trying to figure out the password so many times.  Eventually, it will tell me that because we didn't respond to the iPad, it could not continue the restore. 

If you are seeing this, you are not getting the device into Recovery Mode. See the link in Illaass' post regarding the forgotten passcode. Those instructions are included.

I followed the instructions as they are written in the link... Still asks to respond on the iPad...

If you are still being asked for a passcode, then you are not getting the device into Recovery Mode.

Erase your device with iTunes

If you've synced your device with iTunes, you can restore your device.

1. Connect your device to the computer you synced with.
2. Open iTunes. If asked for a passcode, try another computer you've synced with, or use recovery mode.
3. Wait for iTunes to sync your device and make a backup. If it doesn't, learn what to do.
4. Once the sync and backup have finished,click Restore [your device].

Get more help

If you can’t force restart or use recovery mode because of broken buttons, contact Apple Support.