All we know is that a male is sleeping. Your assignment, or writing prompt, is to list as many scenarios that come to mind with the details given. Who is the male sleeping? Is it a man, a boy, an animal, a martian, a fictitious character? Is it someone you know? Who is the "I" that tiptoes into the room. Is it you or someone you make up? Where is the room? What time of day is it? Why is the being sleeping? Use your imagination and have fun with it.
If you want, choose the most exciting scenario and turn it into a story.