Draw a paper plan for your cutting. Unless you are very experienced or skilled with paper cutting, you will probably want to lightly sketch your design on your paper. Use a hard lead pencil so that the lines do not smudge across the paper. Tole painting stencils are a good resource for design ideas and drawing help.
Create a hole by gently poking the paper with a scissor tip or pin in a space that is intended to be cut out. Use a fine set of scissors such as embroidery or nail scissors. Cut over to the edge of a design solid. Cut along the edge of the solid, using tiny snipping motions. Use a larger pair of regular scissors to cut out large areas and to cut off scrap that threatens to become unwieldy.
Use an art gum or kneaded eraser to remove any pencil marks that remain after cutting. Use gentle brushing motions, not rubbing motions, with the eraser to avoid tearing the cut paper.
Place the completed cutting on a contrasting background. Brush small amounts of tacky glue under the corners to secure the picture.
Frame the picture (if desired) by placing the assembled picture and between a stiff cardboard and glass, and securing the work in a complementary commercial picture frame.