Pronoun + verb to be

“I am”

“Yo soy”

7 steps

“you are”

“Tu eres”

7 steps

“he is”

“El es”

7 steps

“she is”

“Ella es”

7 steps

“it is”

“Eso es”

7 steps

“we are”

“Nosotros somos”

7 steps

“you are”

“Ustedes son”

7 steps

“they are”

“Ellos son”

7 steps