You basically think of an acronym for a set of letters. For example:
Person 1: I.F.N
Person 2: I fart Nintendo. U.L.C
Remember! NO X!!!
I'll go first. W.A.B.
Person 1: I.F.N
Person 2: I fart Nintendo. U.L.C
Remember! NO X!!!
I'll go first. W.A.B.