Tousabella, I know you asked this question to Nolan or Dennis, but I work in a wood shop and a frame shop. (same building) I do all my own framing. Making frames without the neccessary tools doesn't work very well. The miters have to be exact to match up and look good. You can do it if you at least have a electric miter saw and a fine blade. The matt opening is cut inward at an angle. That requires a special cutter. Although it is difficult to do it, it isn't impossible. If you live in the US, anywhere near a Hobby Lobby, they regularly run 50% sales on their frames. I think ours charges $6.00 for a cut mat. (you may even be able to use their 40% off coupon on that) This may be another option to look into. Michael's probably does, too. I just shop at HL. I hope that helps.