Murtle the turtle and Fearne the mermaid love to surf in the big waves. But when Murtle meets Shirley she decides she wants to go to school to learn. The story introduces alternative spelling for the 'er' sound. It ensures your new reader can apply their new knowledge immediately. It includes several fun and engaging activities for your new reader to complete in order to check and reinforce their learning. This is the second book in the PLUS level series 3 of 'Sounds make Words make Stories'. The learning that takes place in this book builds upon the learning from Series 1 and 2. This is a structured reading program that introduces sound groups in a systematic and uncluttered way. It builds confidence and capability in your new reader by only focusing on new sounds together with those already learned. This program has had success with young readers, stubborn readers, readers with learning difficulties and readers with English as a second language. It has been proven to be an excellent educational tool within schools as well as for home learning. The program contains self-reader books as well as read-aloud story books that complement the reader's journey. They contain fun characters who have interesting adventures and teach a moral value. The read-aloud story linked with this self-reader is 'Cowboy Hats'.