1. Base paint letter dark brown and allow to dry.
2. Paint letter blue and allow to dry.
3. Sand the sides and edges of the letter with a sanding block. Wipe down letter with a clean cloth to remove paint and dust.
4. Ink the edges of the letter with an inkpad and a sponge dabber.
5. Cut an 8" section of burlap ribbon. Fray the edges by removing some of the burlap strands on each side. Attach the bottom section to the back top portion of the letter with hot glue.
6. Fold top portion of the burlap strip over 1" to form a pocket. Glue along the edge and press firmly in place.
7. Cut a 10" section of twine. Slide through the opening at the top of the burlap ribbon. Loop twine through about 3 times to form a 1-1/2" loop. Knot loops together and hide knot under burlap pocket.
8. Cut a 24" section of burlap ribbon and make a simple bow with tails. Hot glue to the burlap strip just under the twine loop.