Using transfer/carbon paper, I traced the letter onto the eraser. Using an exacto blade, I started to cut out the negative space in and around the letter.
I found this to be VERY hard. So I improvised. I carefully cut a small sliver of eraser and left the rest to become my "base". I retraced my "B" (at this point, I STILL didn't notice that it should be flipped) and I cut it out with my exacto. This was a lot easier to do.
I then glued my "B" to the other part of the eraser. After letting it dry for a few minutes, I tested it out. This is when I noticed my mistake. Oops. Like I said before, it was lucky for me that a "B" can be flipped around because it's the same on the top and bottom.
After completing my "B" I decided I should make a mustache. You never know when that might come in handy. The mustache was so much easier because it didn't have any middle parts to cut out. I simply traced my eraser (for size) and drew half of a mustache. I folded my paper over and cut it out so that it ended up symmetrical.