Conversations with a Two Year Old: Learning to Spell

As we left for an errand to the store this afternoon, James read the letters on the welcome mat outside our door.

James: W-F-L . . . no.  E.  (short pause).  E-M-O-C-L-E-W.  That spells CARPET!
Mommy: No. That spells "welcome" backwards.
James: Oh! I got the letter wrong!