Samuel (4.5) was playing with eating supper tonight and making letters out of his garlic toast (this is something he started doing the first time we went to Arby's and got him curly fries - they make great j's and u's).  The conversation went something like this:

S - What does this look like?

Me - A piece of garlic toast?

S - No.

Me - A smile.

S - Nooooo.  It's a letter of the alphabet that starts with a "y".

Me - Oh, it's a "u" (which makes perfect sense because he knows that "you" starts with a "y")

S - Ok, (takes another bite), what is it now?

Me - I don't know

S - It's a letter of the alphabet that starts with an "e".

Me - (now I'm really laughing) It's an "L".

I don't know if this translates well on paper, but it was hilarious when it was happening and I'm laughing as I type this.