There's this thing that a small number of people do, I think it may be a dialect thing. Certainly it doesn't seem to happen all across the country, but it annoys the heck out of me. It is this: people who pronounce the letter H as "hay-aitch."
I was washing the dishes, I was listening to the radio and someone said "hay-aitch" when they meant "aitch" - it's the word for the letter and doesn't need multiplying by putting the letter it's describing at the beginning of it. Even Wikipedia says I'm correct about this, although I was born in the year that people started using "hay-aitch" more.
So this led to a series of thoughts and then a conversation with my girlfriend and we suggest the following modifications for people who want to over-egg the phonetic pudding.
L = lel
M = mem
N = nen
R = rar
S = ses
X = xex
"Rar" is difficult to use without sounding slightly camp, and the last two just end up sounding like "sex."
The other letters in the basic modern Latin alphabet don't seem to fit, but feel free to try.