New Decoder

[KDSmith]

HI

This is not substitution.
The characters are representation of the sound.
I also think she has used characters for the sounds that you make when saying the alphabet.
For example, The NAME of "T" sounds like "Tee" and the SOUND the "T" makes is "teh".  
It's a little more complicated but that is the basic idea in English.

There is also a visual presentation to the sound. Her characters follow where the sound starts and moves within the throat, mouth, and nasal sounds.
This kind of looks like this:
"a" = ah  "g" = ae   

The really difficult part is the true spelling in French for the sound.

I've PDF the slides and attached them.  Maybe that will help.
Danielle