Here's my 2 cents:
I use a lot of interactive charts in my K room. For this book I used a piece of poster board and made a palm tree out of construction paper. I then cut out 52 brown coconuts and wrote a lowercase letter on 26 and uppercase on the others. You get the idea. Using velcro, the can match the uppercase letters to the lowercase that are glued on the tree. I strongly suggest laminating, the coconuts tend to fall off after a while.