I loved tic tac toe as a kid. When I saw a similar idea to this one online, I knew I could make these for practically free. I thought they would be cute to have on a coffee table or up at our family's cabin. I "borrowed" a few duplicate tile samples from work and whipped up two boards. I love how they turned out.
Here is what you'll need to make your own:
6x6 tile (or other base)
10 round stones
small paint brush
paint (I used leftover paint samples and acrylic)
 Start by painting "X"s and "O"s onto your stones with acrylic paint (5 each)
Set them aside to dry.
 Using the painters tape, tape off a "#" shaped grid.
Using the exacto knife, cut away unneeded tape.
 Apply 2 thin layers of paint to your grid (allowing a little bit of dry time in between coats).
 Carefully remove the tape and you're all done!