janice, they had to teach him where to place his tongue. he had motor issues and didn't know that some sounds are made at the back of your throat and some at the front. (he is 6 years old now) right now i m teaching my three year old his "L"s. i have to keep cueing him tongue up, tongue behind the teeth. The most important thing i do is to model the word for him. I think she's too young to really sit down with her and do the stuff that was done for my son as he was three when he got really extensive therapy. If my 3 year old says to me "I wuv you" than i say "I Love you" to him and try to cue him to put his tongue up, but again he is 3. I would also make sure that her receptive language is there and that she can understand what you are asking.