I posted this on another thread in AIBU, but thought it might have more relevance here.
I used to do an odd hour or so at my wife's playgroup - mainly so I could unwind after a nightshift.
I made up a proper phonetic alphabet, song. Which went 'a buh cuh', instead of 'ay bee see'.
Like this:
a buh cuh duh e fuh guh
huh i juh kuh luh muh nuh
o puh kwu ruh suh tuh uh
vuh wuh kss yuh zuh, that's all.
Now I know my a buh cuh
Won't you sing along with muh
Collapse in fits of giggles - because of the silly rhyme.
The kids got this - much more useful, don't you think?
(You'll need to practice this a bit before unleashing it on your LOs!)