You can sing the alphabet to the tune of 99 bottles of beer on 
the wall - I do this nearly every day with my three year olds, 
then go immediately into a nursery rhyme to the same tune. They 
love it and it's amazing how quickly they know the complete 
alphabet.  Try it, you'll have fun with it too. 
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For each letter of the alphabet we trace the letter on oaktag and
glue a material on for the specific letter .....example: 
Aa glue on alphabet macaroni
Bb glue on buttons
Cc glue on cotton
Dd glue on dots
Ff glue on feathers
Gg on glitter
We would also write out the word under the letter Aa  Alphabet
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Bb
Buttons.
This year I am trying to send in a snack for each alphabet letter
that my child is working on in nursery school. This week we did 
dirt for letter D. The dirt is made from Oreos, pudding and Cool 
Whip.
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When children become interested in learning to write "real" letters,
I make a large dot-to-dot of the first letter of their name. After 
they master that, start making the dot-to-dot letter a little 
smaller. Then try making it with just the dots omitting the numbers.
They may or may  not "learn" how to write, but they do practice 
their numbers and small motor skills in the process.
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Extension idea: of dot to dot letters  
  
"Letters Under Glass"  from MaryAnn 
 
1. Buy or beg a piece of plexiglass from a lumberyard or hardware 
store about the size of an easel board or a school desk top.
2. Place a sheet of paper with the child's name or a letter on 
it on the table or desk. 
3. Place the plexiglass over the paper.
4. Use dry pens, grease pencils, or paint, or anything to trace 
over the name or letter underneath.
5. Wipe off when done.
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More: 
You can also tape names, letters, etc. on the outside of a window.
The child on the inside can trace over the letter on the glass. 
Wipe off when done.
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I also used contact paper to cover their name cards. Instead of 
markers, they use crayons. The crayon rubs right off with a tissue. 
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