Easy words:
* La (lah) - The (feminine)
* Le (leh) - To him/her (singular, informal)
* Lo (loh) - The (masculine)
* Lápiz (la-peez) - Pencil
* Luna (loo-nah) - Moon
* Libro (lee-broh) - Book
* Lima (lee-mah) - Lime
Slightly harder words:
* Llama (ya-mah) - Llama
* Lobo (loh-boh) - Wolf
* Llave (ya-veh) - Key
* Leche (leh-cheh) - Milk
* Lenteja (len-teh-hah) - Lentil
* Lupa (loo-pah) - Magnifying glass
Challenge words:
* Lujo (loo-hoh) - Luxury
* Llanura (ya-noo-rah) - Plain (flat area)
* Lluvia (loo-bee-ah) - Rain
* Licenciado (lee-sen-see-ah-doh) - Graduate (often used as a title)
* Legislación (leh-his-lah-thee-ohn) - Legislation
* Lamento (lah-men-toh) - Regret
Note: Pronunciation can be tricky, so using an online pronunciation guide like Forvo (forvo.com) is a good idea if you're unsure.