The simple letters are twelve, namely: ק,צ,ע,ס,נ,ל,י,ט,ח,ז,ו,ה; they represent the fundamental properties, sight, hearing, smell, speech, desire for food, the sexual appetite, movement, anger, mirth, thought, sleep, and work. These symbolize also the twelve directions in space: northeast, southeast, the east above, the east below, northwest, southwest, the west above, the west below, the upper south, the lower south, the upper north, the lower north. These diverge to all eternity, and are as the arms of the universe.
The Seven Double Letters and the Structure of the Cosmos
Sefer Yetzirah 5:1