I recently made a set of lower case sand paper letters for my classroom. I used some particle board from my Mom's old dresser and some left-over sand paper I found in the garage. You can buy a pack of sand paper squares from Home Depot for about $5, and it comes in a variety of grains which might be interesting for the children to experience different types of textures.
It's one of the Montessori methods of learning letters. Not only is it emergent literacy, but it's also emergent writing!
Step 1: I took the particle board from my Mom's old dresser and cut out 26 rectangular pieces that measured 5x7. I just used my graph ruler from my art class to measure the pieces.
Step 2: I just used a saw to cut the particle board. I had to wear the funky goggles because I couldn't find my cool protective glasses to keep the saw dust out of my eyes.
Below is a pic of the particle board after I cut it into 26, 5x7 pieces. It didn't take too long to cut it with a saw, but if you have access to a circular saw, that might make the process go a little faster.
Step 3: I sanded down the edges to make it smoother and safer for the children.
My not so helpful assistants.
Step 4: Print out the letters (Font: Century Gothic, size 400) and cut them out individually.
I didn't have any carbon paper at home, so I used some newsprint paper and my charcoal sticks. I rubbed the charcoal stick on the newsprint, then put it face down on the back of the sand paper square.
Step 6: Flip the letters over, and place it on top of the newsprint with charcoal on it.
Trace over the letter with a regular pencil.
The newsprint with charcoal rubbed on it will work just like carbon paper, and should imprint the letter on the back of the sand paper square.
Step 7: Cut the letters out then use wood glue to glue it on the particle board. I just used Elmer's Wood Glue.
It doesn't take long for the glue to dry, so you'll have sand paper letters in no time!