To help introduce the sound the letter B makes, we used this idea from The Measured Mom (she has TONS of alphabet activities, you should check it out!). The first time we did this I handed Erik a bunch of teddy Bear counters and a paper with a large letter B on it. I didn't tell him what to do with it, I just handed it over. He immediately started filling the letter up with bears. We talked about the different colors, we lined them up in a row, we made up little stories about them. At some point I asked him what sound a B makes and made the connection to the bear counters, but I didn't dwell on it. I wanted this to be fun.