The Kalman filter and the least mean square (LMS) adaptive filter are two of the most popular adaptive estimation algorithms that are often used interchangeably in a number of statistical signal processing applications. They are typically treated as separate entities, with the former as a realization of the optimal Bayesian estimator and the latter as a recursive solution to the optimal Wiener filtering problem. In this lecture note, we consider a system identification framework within which we develop a joint perspective on Kalman filtering and LMS-type algorithms, achieved through analyzing the degrees of freedom necessary for optimal stochastic gradient descent adaptation. This approach permits the introduction of Kalman filters without any notion of Bayesian statistics, which may be beneficial for many communities that do not rely on Bayesian methods [1], [2].