Here's what you need: groups of objects (We used three different letter sounds - but if you are just starting, just use two) and felt "rugs". I just used a felt "sheet" from the craft store and divided it into thirds.
Here's why you should do it: This, like I spy, helps your child isolate and listen for beginning sounds. This activity is just another extension of I spy, but this time attaching a visual, written letter with the sound that is heard. You can also introduce some new vocabulary, too!
First, dump all the objects into a bowl or container.
Lay out your letters and your felt "rugs". (I would not do these letters for someone who is just learning letters/sounds. Note how confusing these letters look to a young child who is learning. Circles and sticks are all over the place! :)
Here is the finished product!