More ideas from Nina
Okay…so they are not exactly sandpaper but felt letters.  I have been eyeing the montessori sandpaper letters for a long time, but the price tag…ouch!!!  Way too steep for me.  I knew that I could make my own for a fraction of the price and I found a great website to help.  The only difference...

The Moffatt Girls: DIY Montessori Sandpaper Letters: FELT instead of sandpaper, a more pleasant sensory experience?