My daughter threw this one at me and now it won't go away. Right now my brain is not firing on all cylinders (so what's new?) and this is really bugging me. Anybody got any ideas? It's probably so obvious I'm going to want to slap myself alongside the head when I get the answer.

It is in the form of 26 = L of the A, 26 letters of the alphabet. It is 4 = F on the T.