1. Hot glue end of burlap ribbon to the back of the letter, and then wrap burlap ribbon around the letter until it is completely covered.
2. Cut a 12" length of wire. Bend in half and slide several pearls onto one end. Coil the wire end around round nose pliers to hold the pearls in place. Repeat with other end of the wire.
3. Make a small burlap rose by rolling some of the burlap ribbon.
4. Glue the beaded wire loop to the letter and then glue rose over the loop.