I recommend purchasing 1.5” wooden “coins” for this work. I bought mine on Amazon. Print the picture and letter circles onto standard computer paper and the documentation sheet onto cardstock. Cut out the circles and using Mod Podge (or similar clear drying glue) attach the pictures and their corresponding letter to the coins. Laminate the documentation sheet. To present this work, have the coins in a bag/basket. The child chooses a coin, says the name of the object, determines the first sound, and places it onto the documentation sheet. There is control of error because the other side of the coin has the letter.