This 26 piece set of tiles has the capital letter on one side and the lower case letter on the other. The letters are impressed for added tactile experience.
The tiles are a nice, solid size for little hands to explore. I just wish the letters were embossed a bit deeper for a more pronounced tactile feel, but the concept is great for learning.
I like the idea of having both uppercase and lowercase on each tile, but the embossing is a bit shallow on a few pieces, making the dots hard to feel clearly. Decent for the price, though.