Sandpaper letters are a great way to help little hands learn to write letters. They can also be used as flash cards, for practicing letter names and sounds, or for lots of other letter games!
We love our sandpaper letters from polliwog77! (I won them from a giveaway a couple years ago.)
But if you don't want to spend that much money on a set, you can make your own...here's one tutorial on how to do it.