You can use this as independent work time, small groups or reviewing beginning sounds with your class.
I have created petals in two different ways:
1. 6 petals for each letter
2. 8 petals for each letter that consist of the 6 letters that belong to the flower and 2 that do not belong to the flower
Depending on ability level you or your students cut out the petals and glue the pictures that start with the letter onto the flower.
Letter X does not have pictures that start with X but that have an X sound somewhere in the letter