This activity can be used in Literacy Centers as a sorting or matching activity.
I use it in my Pre-K classroom after centers. As children finish cleaning up, they receive a gingerbread man alphabet card as their "ticket" to go to the carpet area. They look for the classmate who has the matching upper or lower case letter. Then they work together with their partner to 1) name the letter 2) make the sound that goes with the letter and 3) think of an object whose name begins with that sound. After everyone has finished cleaning up centers, found their partner, and completed their "letter work" they present their letters to the class.