Hi Katherine, the show mat is cut to the size of the document itself. The accent mat is cut 1/4" smaller on all 4 sides or a total of 1/2" off the 2 overall dimensions - for example the show mat opening would be cut to 8.5 x 11 and the accent mat opening would be cut to 8 x 10.5. You can see the math and other helpful tips about it on my web site here: www.picture-frame-it-yourself.com/cutting-double-mats.html I hope this helps, but let me know if you have any other questions. Al
Mike Cavanaugh thanks Mike, it really is a lot easier than most people think though! A little practice and you can fire these out with no problem at all!