First, decide on the letter you want to make. Trace the shape on the cardboard and cut it out using the exacto knife.
Using the acrylic paint and brush, cover both sides of the letter with white paint and wait until dry.
In the meantime, tear off many pages of the magazines. Try to make it a 'clean tear'.
Using the pencil as a guide, role each page around the pencil and continue to roll until you've rolled the entire page. Remove the pencil and secure each 'roll' with tape. Gently fold each roll in half and arrange the rolls on your letter to make sure you have enough.
Continue to do that until you have enough to cover the surface of your letter.
Once your letter is dry, start by glueing each strip to your letter. Shorten the rolls as you go along until you have your entire base covered!