What's inside the A-CORN? Apple! What's inside the 'B' acorn? Boat! The new Alphabet Acorns Sorting Activity Set by Learning Resources is a perfect combination for fun, play time, and learning! This early reading toy features 26 two-piece acorns, each labeled with an uppercase letter of the alphabet outside and lowercase letter on its acorn lid. The letter learning set also includes 26 color-coded counters that present the objects or animals that start from each letter of the alphabet. These play pieces fit perfectly well in the acorns. There so many playful ways to make this Educational Toys Planet sorting set for your child's benefit! Put the acorns in the ABC order. Match the counters with their letter acorns. Mix up the lids and match the uppercase letters on the acorns to the lowercase letters on the lids. Sort all the counters by colors. Count all the things in this set: acorns, counters, lids. Acorns measure 2 x 2.5 inches.