My toddler is really into learning and drawing letters, and loves to practice them over and over.  We decided to use an old toy packaging box to make a tray to write our letters in sugar.  This allows your child to practice writing, improve their fine motor coordination, while having a tactile sensory experience.

The writing tray is so easy to put together, and most likely you have all of the supplies already.
You will need:
A box/tray that will contain the sugar (I used an old wooden toy box that held pieces to a Melissa and Doug toy)
Sugar
A pencil
Print out some letters or drawings your child can mimic
Fill the wooden tray with sugar enough to completely coat the bottom of the tray.
Let your child practice their letters, numbers, or even patterns and drawings in the sand using an un-sharpened pencil or even their finger.
When they are done working on their letter, have them shake the tray a little bit back and forth to "erase" their writings so they can start again and practice some more.
They'll have their letters down in no time!

by Caroline of Armelle Blog