I watched a friend's boys this morning and just before they arrived I was telling Emmett that Lincoln was coming over. I said, "Emmett, can you say Lincoln?" exaggerating the L, as we have been working on making our L's sound less like W's. He surprised Tyson and I by replying, "Mom, I say it like this: Wincoln. You say it like this: Lincoln (as he pronounced a perfect L sound). But I say it like this: Wincoln". So as it turns out, he's fully capable to pronouncing his L's. He just doesn't want to.