This idea came from the website kiwicrate. I am sure it has been featured somewhere else also, but that is where I saw it. Our version varies from the original version in that I wanted the kids to be able to play and match letter to letter over and over so we incorporated magnets and hung it on the refrigerator here at the day care. It was simple to make and took Kristen and I about an hour start to finish. The main time is cutting out the flowers.
The kids do like to play the match game. I will call a name and hand them a bowl with four or five flowers in it. They pull out a flower and we identify the letter, mention words that begin with the letter and the sound it makes and then they match it to where it goes on the fridge. Pretty brill!