Super fun game!
The mechanic of making things out of letters is really cool and is implemented in a way that doesn't make it annoying at all to use. The artstyle is cheerful, consistent, and works well with the puzzles it expresses.
Though not too hard, all the puzzles are interesting to complete while managing the limited resources given to the player. I would love to see more complicated puzzles with these same mechanics and items in the future!