This is a great activity to do with your students to help them learn letters, basic letter sounds, and practice handwriting for all 26 letters. Students practice writing the letter, then draw three pictures of things that begin with that sound, and then write each word. If wanted, each page is then cut into 4 and stapled together to make a letter-sound booklet. It is probably best for students to be introduced to this activity with teacher support (in a small group). Another helpful idea is to provide students with picture cards for the target letter/letter-sound so that students can find something that begins with the sound, draw a picture of it, and then copy the word. As students become more independent they can do the activity without teacher support, and possibly take away the picture cards so that students have to independently think of things with the target beginning sound.