Place the picture you plan to use onto the top of a piece of micro-density fiber board, or MDF board, that measures ¼-inch thick. You can use a photograph, page from a magazine or any other piece of paper you wish to use.
Trace the picture with a marker and then cut the board along the tracing with a band saw or a saber saw. This makes the board the same size as the picture.
Coat the top of the MDF board with Mod Podge paste and then place the picture onto the board. Apply a second coat of Mod Podge paste with a paint brush and then allow 24 hours for the paste to dry.
Cut the board into small oddly shaped pieces with the band saw or saber saw. If you intend smaller children to work the puzzle, make the pieces larger. If you intend school-aged children to work the puzzle, you can make the pieces smaller and more intricate.