Place the picture you would like to frame on the back mat of the frame. Overlay the outer mat to make sure the picture is centered properly or how you want it to look through the mat window. Lift off the outer mat and adjust if necessary.
Lift the picture and tape the back of the picture to the back mat with the framer's tape. Typically, you will want to use two pieces of tape, one on each side along the top. Return the picture so the image is showing.
Place your top mat over the picture onto the back mat so the top beveled side is up. Lift the top mat and tape it with the framer's tape onto the back mat. Return the mat so the top beveled side is once again visible.
Place the taped matboard, picture, and back mat into the frame so the top mat is facing down onto the glass. Fasten any hinges to secure the picture in place.