I'm kinda surprised there's any pure procedural programmers left ;-)
But, as someone who started coding back in the early 80s on procedural languages such as COBOL, C and FORTRAN, I remember the thing I had most difficulty with was instantiation. The concept of an object itself wasn't that hard as basically they are 'structures with attached methods' (looked at from a procedural perspective) but handling how and when I instantiated an object - and in those days without garbage collection - destroyed them caused me some trouble.
I think this arises because in some sense a procedural programmer can generally point to any variable in his code any say that's where that item of data is directly stored, whereas as soon as you instantiated an object and assign values to that then it's much less directly tangible (using pointers and memory allocation in C is of course similar, which may be a useful starting point also if your students have C experience). In essence I suppose it means that your procedural -> OOPS programmer has to learn to handle another level of abstraction in their code, and getting comfortable with this mental step is more difficult than it appears. By extension I'd therefore make sure that your students are completely comfortable with allocating and handling objects before looking at such potentially confusing concepts as static methods.
