With my 2 oldest I taught the sounds – they learned the letter names just be being around in the world… (ie, I didn’t sit down and teach them to them…. My oldest learned the sounds first with me teaching, but already knew some names. My 2nd new almost all the letter names before I taught anything at all (I think she new most of them by the time she turned 2 without any teaching.
I taught the short letter sounds first.
That said, for my next 2, I plan to do more like what Sonya said. I suspect they will know most of the letter names from life and exposure… but will go with “the letter C says “kk”, and “ss” ”