Purchase a large pack of construction paper and some ribbon. Any brand paper will do, the cheapest kind will work just fine.
Decide how many letters or numbers you want to start with. For numbers, its easy to start with 1-10. For letters you can do 10 letters at a time or the whole alphabet at once.
On the first page draw the first letter or number. Be sure the number is large enough for your child to copy or trace, but not so large that it takes up too much space on the page.
Do Step 3 for all letters or numbers you are using..
Once you have all pages finished, make three holes down the left side of the pages and tie ribbon through them.
Give them to your child.... Your child can write all over the page. The idea is to encourage your child to try to write the number or letter that you have on that specific page.