Watch my co-worker Mr. Nelson's How To video about the "L" sound: 

Here are some fun activities to practice the "L" sound

Initial "L" Words

Lake Lamp Lamb
Laugh Lawn Leaf
Leak Legs Limb
Lime Lips List
Loaf Log Long
Lunch Ladder Lasso
Laundry Lazy Lemon
Leopard Letter Lettuce
Lifeguard Lighthouse Lion
Lipstick Lizard Llama
Lobster Locket Long
Lotion Luggage Lightning
Ladybug Lemonade Look

Middle "L" Words

Balloon Bowling Collar
Dollar Elbow Eyelashes
Jelly Necklace Pillow
Pilot Ruler Sailboat
Sailor Salad Silly
Smiling Stroller Tulip
Alligator Ambulance Ballerina
Buffalo Caterpillar Elephant
Eleven Gorilla Halloween
Helicopter Jack-o-lantern Jelly beans
Juggler Marshmallow Policeman
Tarantula Television Umbrella
Calendar Skeleton Valentine

Final "L" Words

Ball Bell Bowl
Bull Doll Eel
Gull Heel Mail
Mule Nail Owl
Pool Quail Seal
Snail Stool Whale
Anthill Baseball Camel
Football Muscle Pencil
Seashell Snowfall Towel
Wheel Basketball Snowmobile
Pigtail School Jail
Pail Wall Feel
Spell Smile Cool