Your child will explore the differences between wet and dry items.
Show your child the dry items first and name each one of them. Let her feel them, and explain that these items are dry. Talk about each item using descriptive words, such as hard, rough, etc.
Then show her the bowl or tub of water and say, “When we put dry things into water, they become wet. They feel different after going into the water because they are wet.”
As you put the paper towel in the water, explain and describe what happens to it. Then take it out, squeeze out some water, and let her feel it while you describe that now it is wet. Repeat this with the sponge and rag. Afterward, let her explore with the materials in the water. As she plays, point out changes to the materials when wet, such as becoming heavier, dripping water, changing to a darker color, or making noise when squeezed.