Cut two 12" diameter circles. Embroider the letter on 1 circle close to the edge. Sew the two circles right side together and leave about 2" or 3" opening. Then, turn the right side out. Slip a piece Retangular (10" x 2") in betwee the circles and place in the middle. Sew the 2" or 3" opening with wrong side together. You need to flip the hem inside the circles. Then punch 24 holes. My Pfaff machine has embroidery stitich that came out like tiny round button hole. Make sure the two holes on top of two sides of the letter and opposite side of the letter of circle edge. The cardboard should be right underneath the embroidered letter. Put the ribbon through the round button holes. Wala. You got your beautiful bag of your own. If you have any question, feel free to email me at soi.sarner@us.meadsintl.com.