Association, Team
そ
くみ
None
Sew thread through your top hat and to the top hats of other people you know and you'll turn into a group of top hat wearing people. You're all connected by the thread now, so everyone will assume you're a group, even if that's all you guys have going for yourselves.
This group decides to make soap (そ) together. You take off your top hats and use them as soap molds, mixing together all of your favorite smells and colors.