Last night, I made A this set of letters. I found the idea here.
I printed a set of letters from COAHS and laminated them. Then I peeled off the back of two pieces of sticky foam. Red is for the uppercase letters and blue is for the lowercase letters. Finally, I cut the circles out. I did get a flower punch, but the foam was too thick for it to go through.
I plan to have sentence strips with photos of friends and family with their names. A can use her letter circles to match the letters to the names. I will also use pictures of objects and things she's interested in.