The document outlines a lesson plan to teach children the sound "b" through visual aids, gestures, songs, writing practice, and identifying words beginning with b. Posters and flashcards introduce the sound visually. Children are taught to place their hands together as if batting a ball and say "b, b, b" to remember the sound. A song is used to build confidence with the sound in a fun way. Worksheets help children practice writing capital and lowercase b with their finger or pencil. Activities reinforce learning to identify words starting with b using technology and individual worksheets.