Mandy had given me the fabric. It was the bottom of a skirt. All I had to do was embroider the initial, cut the fabric and sew it together on one side. Then sew some cord to the ends for tying onto luggage and print up some pictures on iron on transfer paper and iron them onto the backs of the tags. They refuse to use them on their actual luggage. But I guess that means they like them more than I thought they would.