The P&L was designed by Junichi Yananose and made and sold by Mr Puzzle Australia (aka Brian Young) for exchange at IPP31. It is actually a petite packing puzzle measuring 80mm(L) x 63mm(W) x 23mm(H) and very pocketable. Again the attraction for me to this puzzle was the use of 5 different woods consisting of Queensland Silly Oak, Tasmanian Blackwood, Pepperwood, Rosewood and Queensland Silver Ash. My copy is very well cut and made and all the pieces fit into the box very nicely.
The P&L in my opinion poses a reasonably fair challenge. Just when I thought I was about to be able to fit every single piece into the box, I find that I can't fit that one last piece; and out comes all the Ps and Ls again. It took me a couple of hours of trying different layout configurations within the small confines of the box before I finally slotted in the last P on top. Overall, a nice and cute little packing puzzle but those with large hands and fingers may find the small pieces a bit fiddly and clumsy to handle.