Bring a festive spirit to writing during the winter months. Each tree is a two-piece puzzle to practice both upper and lower case letter formation. Great for individual practice. Children can color, cut out and trace the individual letters. Use as a reusable center by printing, cutting and laminating. Add a dry erase marker and children can match, trace, erase and start again. Three sets are included. There is a color print with white letters along with a color print with black letters. Finally the third set it black and white for coloring practice.