This was just your plain tv tray table that I have had forever. They came in a set of four. Although, I think now WalMart sells them individually. I did not sand it first because I wanted it to have character. I spray it with Krylon Ocean Blue. After it dried I sanded some of it off around the edges and in various spots. I printed the letter B off of my computer on regular paper and had my son color a big square around the backside of the B with a lead pencil. I laid the B facing up on the top of the table and traced it. Where he had colored came off when I traced so now I had my outline. I traced over it wil a fine tip sharpie and then filled it in by hand with black paint. Simple and quick project. Everyone that comes over loves it and wants to know how I did it.
I've linked up to these parties:
Under the Table & Dreaming
Mad In Crafts
Polly Want A Crafter