I've been working on these quilted letters for some time now as a Christmas present for Peepers.
The cutting was the hardest part since you need to cut 3 layers for each letter. I also made more letters so he would some day (hopefully) play with these to practice reading & spelling.
I made 2 of every vowel & 2 of R, S, T & L, 3 N's & 4 E's so he could spell out his first, middle & last name.
The link for the pattern and tutorial is from Jessica at Oh So Happy Together if you are interested in making a set for your young ones.
Have a great day!