Gather the children in a kindergarten class into a circle on a play mat on the floor. Have them sit fairly close together and hold hands. The instructor can either sit in the middle of the circle or or in front of it. Introduce the letter "M" by printing it on a dry erase board or holding a giant plastic or wooden version, usually available in a teacher's supply store.
Ask the children to say the letter in unison. Prompt them to describe what the letter looks like in the real world, and guide them to come up with the response of "mountains." The children will then have a visual cue to remind them of the letter's formation in all different contexts.
Make the children pronounce the sound of the letter. Here is when the fun comes in because they can pretend to have a group chant in their little circle on the play mat as described in Step 1. After a few seconds, they can stop holding hands and press their own hand to their lips to feel the sound. This tactile approach works with children of all different abilities.
Ask the children to return to their seat and draw the letter "M" on pieces of construction paper. If you have extra time and want to be creative, have the kindergartners come up with different silly pictures that begin with the letter "M," like meatballs and monkeys. Have them cut out their letters with their safety scissors and keep in their own writing portfolio.