坪

píng = pi + (e)ng2

a plain / ping, unit of area equal to approx. 3.3058 square meters (used in Japan and Taiwan)

坪 character breakdown

坪
- 土
  - 一
  - 十
    - 一
    - 丨
- 平
  - 丷
  - 干
    - 一
    - 十
      - 一
      - 丨

土

tǔ = tu + Ø3

Tu (ethnic group) / surname Tu

土

tǔ = tu + Ø3

earth / dust / clay / local / indigenous / crude opium / unsophisticated / one of the eight categories of ancient musical instruments 八音[ba1 yin1]

土 = 十 + 一 : Tommy Turtle (tu) wants to fix a cross (十) on a flute (一) in the space station's living room (Ø3). He uses dust and clay (土) to hold them together.

平

píng = pi + (e)ng2

surname Ping

平 = 丷 + 干 : Mnemonic symbol: a pan (平底锅) as it has a very flat and level surface.

Pocahontas (pi) is fighting with a crocodile (丷) just inside the engine's kitchen ((e)ng2). She's throwing so many dried fruits (干) at it that it's totally flat (平) soon. She gives it a last blow striking with a frying pan (平).

平

píng = pi + (e)ng2

flat / level / equal / to tie (make the same score) / to draw (score) / calm / peaceful / abbr. for 平聲|平声[ping2 sheng1]