The signs for the letter "R" and the letter "U" are similar in the fact that two fingers are used BUT:
A.
the palm faces inward for the letter "R" but outward for the letter "U."
B.
the fingers are crossed for the letter "R" and are held straight together for the letter "U."
C.
the letter "R" is drawn in the air while the sign for "U" does not incorporate movement.
D.
"R" is signed by curving your fingers downwards while "U" is signed by curving your fingers upwards.