Not just the most common verbs, these two may be the hardest ones of all to gesture. I have never had success with them and am going to try this next year:
For “to have” – left hand palm up placed at belly buttom, right hand in fist on top of left palm. Each time I say the word I pull the fist into the stomach. Got that from Diana Noonan.
For “to be” – little finger of left hand up to mouth, kind of like in ASL. Got that from Paul Kirschling.
For past tense of both, right thumb thrown over right shoulder as usual.