Kindergarten ABC worksheets should have different activities to help children identify the various letters of the alphabet. The activities may involve very simple things like colouring, ticking, drawing a line to match items etc. Using attractive illustrations and cartoon characters would make it more fun for children. The activities should be graded, i.e initial activities should be very simple and easy (but should be fun with good pictures etc, so as to interest the child); later worksheets may involve a little bit more work.
Kindergarten worksheets are often of much value in helping kindergarten children learn and re-inforce basic concepts in an interesting way. Small children usually like to do things rather than just read or listen. They also get bored rather easily. Therefore giving them well-designed, illustrated worksheets to do makes it easier and more fun for them to learn. Completing a worksheet also gives a child a great sense of fulfillment. In fact, not just for kindergarten, but even for older learners worksheets can form a valuable part of the learning process.