Alphabet learning fun for preschool kids! The ABC Picture Boards Wooden Letter Puzzle Set by Melissa & Doug is a great way to introduce uppercase and lowercase letters to all young children. This letter learning set includes 13 double-sided letter puzzle boards that show an image of the object and animal that start with the same letter as the kids have to find. Board has a picture of a dog. Find the uppercase and lowercase letter D! Got it right? Solve another letter puzzle! The ABC Picture Boards Wooden Letter Puzzle Set from Educational Toys Planet features 65 easy-to-grasp, durable wooden puzzle pieces with smooth edges and meets all the highest toy industry safety standards. Each beautiful illustration is hand painted with bright non-toxic paints. This durable Melissa & Doug alphabet teaching toy comes with the wooden storage box with the letter compartment and cards tray.