This one is really easy but our grandsons loved them. I gathered up all sorts of little toys (as in tiny) and then sewed them inside of bean bags in which I had sewn plastic viewing windows. All the toys in each bag started with the same letter and and the viewing window was cut to that letter shape. eg the D bag had toys that all started with the letter D etc. another thing that I think is cute for little boys is toy bags, also with the viewing panels made out of plastic. I just yesterday bought "chalk board" cloth and am going to make them placemats they can write on with chalk, a tic tac toe game and whatever else I can come up with that would be fun for chalk. I'm thinking maybe lines on a chalkboard outline so that they can practise printing the alphabet.