1. Cut 3 layers of cardstock that are graduated sizes. My square layers are 4", 3", and 2". You can cut them any size or shape you want. Cut matting layers for each layer, too, in order to cover up the gap you will get on the bottom two layers.
2. Line them up, the smallest on top in the middle and work down. I have mine evenly spaced but you can get creative. It may help to lightly tape them together so they don't move.
3. Choose a stamp that will cover over all three layers or use several stamps...what ever works for you. Stamp over all the layers...wait a minute or so to divide the layers so you don't smear the ink.
4. Now, adhere the matting to the layers and adhere the layers together.
5. Have fun!!! Article SplitCoast Stamper and Picture