Talk about the words "wind" and "water" and point out that they both begin with the letter W. Dilute tempera paint with water. Have children drip it onto paper. Give each child a piece of watercolor, construction or parchment paper. Children dribble paint on the center of the piece of paper. Children blow the paint through a straw to create irregular, river-like designs.
Develop a list of foods with names that begin with W. Ask children to draw pictures of those foods for a pretend picnic. Include watermelon, whipped cream, walnuts and waffles. Have kids look through old cooking magazines to find pictures of W-named foods. Have them cut out and glue the pictures onto a large piece of poster board. Display the W collage on the wall.
Give each child a whale coloring page to color and decorate with markers and crayons. Have each child cut out the whale. Hang all of the whales on a large cork board covered in blue paper.