Show your child a picture of a letter. With molding clay or bendable wax clay, have her create its shape while making its sounds. These materials can be used repeatedly and don't require much clean up. When your child physically makes the shape of the letter herself, she is more likely to remember its name and sound.
Read your child a colorful alphabet book. This is a good resource for toddlers who are not ready to sit down with flashcards or tapes. The child will have a good time pointing out letters and other things he recognizes in the book.
Write your child's name on her artwork, and show her each letter. She'll begin to understand that the letters together spell her name. You can put letters of her name on the door to her room, or you could give her a personalized toy or puzzle.
Play with alphabet refrigerator magnets or puzzles. Start asking questions like, "What starts with 's'? Snake, snack, star." You could do the same thing with the first letter of his name.
Point out letters to your child as you go about your daily routine. Letters on signs, in menus and on receipts from the store are all places to identify letters.
Create flash cards together. Each card should have a letter on one side and a picture of an animal or object that begins with that letter on the other side. Play games with the flash cards, like trying to remember the name of the animal or object on the back of the card by only looking at the letter.