I was looking at making a salt/sand tray for D. I read through various blogs and looked at many stores online. The problem with the ones online were that it was way over my budget. I liked the idea from here. I even went and bought a shadow box from target for $10. It was plastic, did not have a lid and somehow seemed flimsy. Another thing that I tried using was a simple rectangular casserole/baking dish with a lid from wal-mart. D was ok using that but it did not look nice in our classroom definitely! Then I saw the posts here and here and then started my search for a nice wooden box with a lid. It had to deep enough and not break my budget of less than $5! Finally I found mine at Salvation Army for $2. It was a hinged box, but I removed the hinges from the box so that D can place the lid upright and place her sandpaper letter there. The box was lined with red velvet but I lined the box with a piece of green card-stock cut to size. For now this tray holds salt and D has been using this a lot. Her interest in writing has peaked and this salt tray had helped tons!