My two year old loves this super simple matching game. And she’s really good at it! I originally made it for my son to match lower case letters to uppercase and decided to modify it so my daughter could start with matching upper case to upper case.

I used 1/3 poster board, drew 26 circles and all caps letters inside. Then I cut 26 circles out of various colors of construction paper and wrote upper case letters on one side of the circle and lower case on the backside so the game can grow with my two year old.
I decided to “laminate” them with packing tape so I made my circles slightly smaller than 2” wide so the tape would cover them, and I don’t have to worry about them getting torn or crumpled up – which can be a really fun game for a two year old 🤪. I store my letters in a sandwich bag and paper clip it to the poster board so everything stays together.