I mentioned the memo cube I used to make letter flashcards for my kids, but thought it might be helpful to see them – they really aren’t high-tech and I think that’s part of why they worked. I used two differently sized memo cubes as my paper sources, which was helpful in later sorting upper from lowercase. My son started getting confused on some of the letters – upside down M looked like a W – so I added little lines underneath the letters to help clarify which way they were supposed to go. I liked that the focus was on the letter, not colors and objects all over the card. My son initially used some colorful TV character letter flash cards, but he was just too distracted by them. These worked. And that’s what it’s all about – find what works for your child, and if you can pull it together from things you have lying around the house, even better. Dollar stores can also be good resources of cheap learning materials. Have fun and get creative!