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The Ancient Egyptian Lion-reclining hieroglyph, or the "Sphinx hieroglyph" is Gardiner sign listed no. E23 for the sphinx, the "reclining lion".
The crouched lion hieroglyph is used in Egyptian hieroglyphs as a biliteral for rw-(ru); also an ideogram for 'lion'. It is also a phonogram for rw, and later r.
The lion-reclining hieroglyph is also used in the Egyptian language for the alphabetic consonant letter l, or r, a uniliteral, depending on the timeperiod.
The Egyptian hieroglyph alphabetic letters
The following two tables show the Egyptian uniliteral signs. (24 letters, but multiple use hieroglyphs)
References
Lion-reclining (hieroglyph) Wikipedia(Text) CC BY-SA