For the letter S we use shaving cream to learn the letter and review others that we have learned. 1st have each child put on a paint shirt. Then spray a clump of shaving cream in the middle of their desk. Have the children smear the cream around on their desk so that they can write in it. (Like fingerpainting) We practice the letter S and then other letters and numbers. WE also have them draw 3 circles or 2 squares etc. The children love drawing and clean up is easy. Just wipe the desks. You also do not have to mix any pudding or paint together. The kids love it.