nice job
Obviously it's going to be a fairly basic game, as memory isn't too deep in and of itself, but you made this well for what it's supposed to represent.
It is a good game for two players.
As the previous review mentioned, it would be nice to have some kind of level progression (a challenge mode) rather than selecting the setup yourself, but by all means include that as an option as it really does a good job at letting a player set up the difficulty based on who is playing, or to give themself a challenge.
This is a nice cheap way to entertain a young person on the computer for a while.
Another idea is to make card-pattern sets, so if you were to have a child play this they would be able to more easily recognise the pictures. Even for me remembering colours + card suits was a bit difficult from one card to the next, as the suits were all white.
The "you win" sound effect was good too, I forgot how it sounds now but I think it reminded me of something from worms armageddon/world party :>
Last thing: a minor flaw I found was that you can click the same card again to turn it back facedown. This is an unnecessary action, as usually people want to see at least two cards in their "turn" so it's better to force people to pick at least two before they are turned back facedown (at least this is how I feel).
Sorry, I tend to write a short story whenever I feel like discussing/thinking about something. I hope you can derive the constructive suggestions from this without getting bored :P