Jonas (The 13th Clue, 1992, etc.) pens an alliterative, winning work about the letter W. The simple story features two children, William and Wilma, a big black dog, Wally, and a white duck, Wanda. All four take a walk on the beach. A sample page reads: ``Wanda waddles./ Wilma waits./ William whittles./ Wally whimpers.'' That's not the whole story, though, because the ink- and-watercolor illustrations are quite wonderful. Jonas shows a bird's-eye view of her subjects, looking right down at the tops of their heads. Their accompanying shadows provide a more conventional view of the action. Each full-bleed spread features an expanse of beach and footprints that loop and snake and scuffle all over the page. Those of the exuberant dog cover the most ground, but Wanda waddles in a tight, straight line, and the text slows with her (big spaces between the words) when Wilma tries to adjust her pace to the duck's. William and Wally are ahead until Wanda hits the water; she takes the lead while the others struggle in her wake. Text and illustrations are perfectly synchronized. (Picture book. 3-5)