Determine the appropriate placement for the tattoo on your body and measure out how large the tattoo should be.
Sketch the letter and their swirly design on a piece of blank white paper using a regular pencil. Draw lightly and correct any mistakes with an eraser -- don't worry about shading or coloring at this point, just draw a broad outline of the letters and the design you want. make sure every line is exactly to your specifications before moving on to step 2.
Trace over the pencil lines with a thin black marker, making smooth and confident strokes. If you make a mistake, you may have to start over from scratch, so take as much tie as you need to do the job right.
Erase away all the pencil lines underneath the marker, flip the paper over and copy the image onto the other side with your black marker. This reverse image is what you will use to make the stencil so the tattoo will lie frontwards on your skin. Some people use carbon paper, others just flip and trace, it doesn't matter what you do, so long as you achieve this reverse image.
Tape a piece of stencil paper over the reverse image so it wont slip or separate while tracing.
Trace the reverse image onto your stencil paper with a tattoo stencil pencil. These pencils are very difficult to erase, so you should start over on a fresh piece if you make any mistakes.
Peel away the tape once you have finished tracing and give the stencil to your artist for application.