This chapter shows how a developing working memory as hypothesized by the Time-Based Resource-Sharing (TBRS) model could impact and frame cognitive development, demonstrating that the scope of model is not restricted to working memory, but can provide an adequate framework to understand cognitive development. L. B. La Pointe and R. W. Engle suggested that working memory provides 'the texture and context to cognitive life at any given moment'. Although working memory should depart from short-term memory because this concept adds processing to the storage function, most models of working memory actually focus on the maintenance of information in the short term. The TBRS model accounts for the fact that working memory capacity plays a determinant role in the emergence of procedural rules. A higher working memory capacity would permit maintaining simultaneously active a greater amount of representations that would ease the implementation of the analogies on which the creation of new procedures is based.