How old is your neice? I think, it is possible for a 4th grader to do this project. I don't think I would do it younger. We had 3rd graders doing counted cross stitch but the patterns were 4 colors and simple designs (about 75 stitches) on aida cloth.

Who makes the floss? I don't think I ever heard the names of those colors?

I actually want to make it for her( she's three going on 30; lol) But the patterns I have seen in past look super intricate from this designer...don't want to get in over my head.

You are so sweet to consider doing this for your niece! Lovely gift. I have not tried linen the other stitchers could tell you how difficult it is to work with. I did some web surfing and believe the floss is Crescent Colours Hand Dyed Floss. I am assuming that the alphbet collection is completed using the same floss.

www.sheenasgallery.com/Letters-from-Nora--B_p_14473.htmlCached
Letters from Nora - B-Letters from Nora Corbett-Beatrix. The required Crescent Colours Hand Dyed Floss for this chart can be added to cart from the Accessories ...