For every new letter, I put together a letter tray. It is one of Mister and Ladybug's favorite activities. For each object there is a matching picture and the name of the object below the picture. The tray includes sandpaper letters from Etsy. I purchased the mini sandpaper letters and numbers, which have been perfect for their small hands.
Melissa @ twostepsbehindsixlittlehands.blogspot.com