We have these 2 foam alphabet puzzles. I actually picked up the Christmas tree one on sale for 49 cents! What a deal. I was working with Claire on identifying her letters and which ones are big/capital vs. little/lower case. It was pretty confusing for her because the lower case/"little" letters are actually physically bigger than the "big"/capital letters as seen in the picture below. Teaching fail! We do have a nice ABC wooden puzzle, but alas, the foam lower case letters are also still bigger than the wooden one. It's no wonder kiddies have a tough time identifying their lower case letters! ALL THE FREAKING TOYS AND BOOKS ARE GEARED TOWARD UPPERCASE! UGH! This is frustrating. WHY? Because when kids learn to read the only letters that are capital are the first words of sentences and proper nouns. So I should probably get on some teaching sites or head to a teaching store and look for some lower case letter stuff.