Provide children with the letters of the alphabet cut out of sandpaper. Use sandpaper made out of emery board or a very fine grit so that the letters aren't painful to touch. As you teach the children the letters, encourage them to rub their fingers over each letter.
Stock your class with pipe cleaners of various colors. While you teach the children the letters of the alphabet, help them bend the pipe cleaners into each letter. Provide the children with large cutouts of each letter so they have a form to follow as they shape their pipe cleaners. Instruct the children to run their hands along the pipe cleaner from start to finish. Tracing the pipe cleaner helps the children create a tactile imprint of each letter.
Children often confuse letters that have similar shapes or pen strokes. When you write example letters for children, make similar letters look unique. For instance, when writing an "m" and "n," write one with a slant and with different contours in the curves. This helps children create a separate memory for each letter of the alphabet.
Children have particular difficulty in distinguishing "b" from "d" due to their similar shape. Help children remember the difference with the "bed" trick. Have the children form the letters "b," "e" and "d" out of colored modeling compound. The "b" forms the shape of the head of the bed and the "d" forms the foot of the bed. Place the letters in order on top of a piece of construction paper and draw a person lying down on top of the letters. The visual form of the bed that the letters create should help children remember the order of the letters.