Step-by-step tutorial
Step 1
You may have some of these foam puzzles around the house and this is a fun idea to use them in a different way. If you don't have these type of foam letters, you can also use plastic, magnetic letters or plastic bottle tops with letters written on them in permanent marker.
Step 2
Put foam or plastic letters in a bowl of water. Use a slotted spoon to scoop out a letter and transfer it to the empty bowl. As your child scoops each letter, encourage him/her to say the name of the letter and/or the letter sound.
Step 3
You can also ask your child to hunt for and scoop out a certain letter. "Can you find the 'M'?".
Final result!
You can also use kitchen tongs to transfer the letters from bowl to bowl. That was a fun challenge and great for practicing fine motor skills!