Your students will love learning letters and sounds with the Make, Take & Teach penguin themed alphabet activity. When you download this file you will receive eight templates with corresponding beginning sound penguins. Six templates contain penguin/ice cube matches for 6 beginning sound matches and the other two templates for 9 beginning sound matches. Simply glue the templates on a file folder and laminate. You’ll have a ready-made alphabet activities that will last for years! There are 54 colorful matching penguins in this activity!