Ъ is Ь's best friend. They get along really good. These letter boys are almost the same shape, both silent letter signs, Friends with all letters Ъ always harden a consonant, and Ь always soften a consonant in words. Ъ is friends with А, Б, В, Г, Д, Ж, З, Й, Л, М, Н, О, Р, У, Ы, and Э. Ь is friends with Е, Ё, И, К, П, С, Т, Ф, Х, Ц, Ч, Ш, Щ, Ю, and Я But most of all, Ъ and Ь are very best friends to each other. Ъ and Ь are from Toonphabet. (Фильмфавит)
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