I have been dying to try one of these out ever since I saw one on the SVG Cuts Forum. They looked terribly complicated, but looks are deceiving.
What you need:
12x12 Laminate Tile (I got mine from Lowe's for about $1.00)
Vinyl
Cricut or some kind of cutting machine
Transfer tape
A decorative font
SCAL
Hot Glue Gun
Ribbon
So first you open SCAL, and choose your font. I used Regal. It already has the leaves and swirly stuff built in. Choose your letter and size it appropriately. Be sure you align it in the center of the page, using your H-Align and V-Align.
Next, go to your shapes library and choose a horizontal rectangle. Then uncheck the proportions box on the right, so that you can size it the way you want. Drag the rectangle to about the middle of your letter, and then you can size it all the way across.
Then up at the top, you go to Edit, then Select all so that everything is highlighted. Now everything on your page should be selected. Then at the top select Path, then Back Minus Front.
Voila! You have a split letter.
Now, we have to make the space a little wider for the names in the middle. Right click on your letter and select Break Apart. Draw a box around each section of the letter, then right click and select Group. This will allow you to select your top and bottom sections and move them separately. You want to be sure you use the Nudge indicators on the top right. This will allow you to move the sections up and down directly, so everything stays lined up.
Now move each section until you have enough room in the center. Then add the names you want to use. My friend Suza is getting married, so I thought this would make a neat wedding present..
You're ready to cut. Be sure you adjust your machine settings to do a "kiss cut". That way you can cut through the vinyl, but not the backing. It makes life easier when it comes to the weeding and transfer tape part. Weed out the excess vinyl, and apply your transfer tape. Be sure you smooth the tape down well so everything sticks well. Then carefully line up your letter on your tile. Press the transfer tape down, being sure to get the edges. Remove your transfer tape and TA-DA! You have a split letter tile. I hot glued a ribbon to the corners so that it could be hung up.