int button = 3; //pinout of the attiny44
int led = 8; //pinout of the attiny44

int pushButton=0; // button's state
int state=0; //0=led off, 1=led on
int pushButtonPrev=0; // previous button's state

void setup() {
  pinMode(button, INPUT);
  pinMode(led, OUTPUT);
}

void loop() {
  pushButton = digitalRead(button); // read if the button is pushed 
  if ((pushButton==HIGH)&&(pushButtonPrev==LOW)){
    state=1-state;
  }
  pushButtonPrev=pushButton; // update the new button's state
  if (state==1){
  digitalWrite(led, HIGH); //turn on the led
  }
  else {
    digitalWrite(led, LOW); //turn off the led
  }
}