Kai went poop on the potty today (he's getting pretty good and it's been a while since he's had an accident - knock on wood) and I came in to wipe him.

Kai: Mommy! "F" is for pooping!
Me: No... "pooping" has the sound "puh - puh - puh." What is that letter?
Kai: "T"?
Me: No... like "puh" popcorn.
Kai: "P"!