If you're looking for a table that will allow you to calculate a 'replacement cost' of sorts based on visual similarity, I've been searching for such a thing for awhile with little success, so I started looking at it as a new problem. I'm not working with OCR, but I am looking for a way to limit the search parameters in a probabilistic search for mis-typed characters. Since they are mis-typed because a human has confused the characters visually, the same principle should apply to you.
My approach was to categorize letters based on their stroke components in an 8-bit field. the bits are, left to right:
7: Left Vertical
6: Center Vertical
5: Right Vertical
4: Top Horizontal
3: Middle Horizontal
2: Bottom Horizontal
1: Top-left to bottom-right stroke
0: Bottom-left to top-right stroke
For lower-case characters, descenders on the left are recorded in bit 1, and descenders on the right in bit 0, as diagonals.
With that scheme, I came up with the following values which attempt to rank the characters according to visual similarity.
m: 11110000: F0
g: 10111101: BD
S,B,G,a,e,s: 10111100: BC
R,p: 10111010: BA
q: 10111001: B9
P: 10111000: B8
Q: 10110110: B6
D,O,o: 10110100: B4
n: 10110000: B0
b,h,d: 10101100: AC
H: 10101000: A8
U,u: 10100100: A4
M,W,w: 10100011: A3
N: 10100010: A2
E: 10011100: 9C
F,f: 10011000: 98
C,c: 10010100: 94
r: 10010000: 90
L: 10000100: 84
K,k: 10000011: 83
T: 01010000: 50
t: 01001000: 48
J,j: 01000100: 44
Y: 01000011: 43
I,l,i: 01000000: 40
Z,z: 00010101: 15
A: 00001011: 0B
y: 00000101: 05
V,v,X,x: 00000011: 03
This, as it stands, is too primitive for my purposes and requires more work. You may be able to use it, however, or perhaps adapt it to suit your purposes. The scheme is fairly simple. This ranking is for a mono-space font. If you are using a sans-serif font, then you likely have to re-work the values.
This table is a hybrid table including all characters, lower- and upper-case, but if you split it into upper-case only and lower-case only it might prove more effective, and that would also allow to apply specific casing penalties.
Keep in mind that this is early experimentation. If you see a way to improve it (for example by changing the bit-sequencing) by all means feel free to do so.