A unique lesson plan that's designed for visually impaired early learners, but can be adapted for anyone, is here for you. Pupils use brightly colored foam letters, beads, checkers, and an abacus, in order to gain practice in identifying the 26 letters of the alphabet and ten numerals. The foam letters and numerals are usually carried by educational supply stores, so they should be easy to find. This type of tactile learning serves all students well. A good lesson plan for preschoolers.