Today I posted a tutorial for making sandpaper letters on Montessori From Scratch. In case you're not familiar with this montessori material here's a little about it.
Like most any other Montessori presentation, it is done in a 3 period lesson. Sandpaper letters, and numerals, serve several purposes. They are the tool used to introduce letters to the pupils. (In Montessori, children are taught the sound of the letter first.) While the children are being shown the letter, the presenter also demonstrates how to follow along the letter with the first 2 fingers - using the same movements as one does when writing the letter. This is an exercise in motor skills and it creates a muscle memory for when it comes time to write.
Tutorial Sandpaper Letters and Numerals