That is great progress!
Make sure you have the LED connected to the correct pin on the ATtiny44. A common mistake when working with bare microcontrollers is assuming that the Arduino pin numbers are the same as the physical pin numbers on the chip. This is not guaranteed, and also very unlikely. There is an arbitrary mapping between the Arduino pin numbers and the I/O pins on the chip, which is defined by the core variant in the Arduino boards platform you are using to add support for the ATtiny44 to Arduino IDE. You should consult the platform's documentation to determine the pin mapping. If you can't find the information, just tell us exactly which boards platform you are using and we will be able to direct you to the pin mapping information.