This topic was suggested by NED.

From Wikipedia:

The giant panda’s paw has a “thumb” and five fingers; the “thumb” is actually a modified sesamoid bone, which helps the giant panda to hold bamboo while eating.^[21] Stephen Jay Gould discusses this feature in his book of essays on evolution and biology, The Panda’s Thumb.

Interesting. Cats seem to have a similar “digit” structure from what I can tell, and the chinese for panda, ?? (xióng m?o), means “bear cat”. The book has duly been added to my Kindle Wishlist

So to answer NED’s question, Pandas don’t have any toes in a sense, but I guess they have 10 fingers, 10 toes and 4 thumbs