ABC Dream- This book is just stunning- the ink and watercolor illustrations are of an adult coffee table book caliber, but of course the ABC theme puts it squarely in the kid zone. She cleverly includes multiple examples for each letter, but tied seamlessly together in these - yes, dreamy- illustrations.
Magnatab ABC's - These toys are kind of hypnotic - they are definitely ones I find myself picking up and messing around with. Whether or not they are really teaching your kids to form letters (neither of my kids form the proper strokes in the directions / orders they want you to yet, and perhaps they will never use the toy that way), it's a great sensory activity, it does teach letter recognition with some kinesthetic reinforcement, and it's just fun. My kids do find the letters of their name and favorite words, and they enjoy completing those letters and then popping them back down.
Magnatab 123's - What I said about Magnatab ABC's ; )
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