1. Start with a basic matted frame. Remove mat and place on a scrap of gift wrap. Mark four inside corners of the mat opening on wrap. Trace outer edge of mat. Then remove it.
2. Trim outside edges of gift wrap so it’s 1/2 inch larger than the mat.
3. Make opening in wrap by cutting diagonally from marked corners — creating four triangular flaps.
4. Place mat on gift wrap, fold flaps back and tape in place. Fold outer edges down.
5. Put mat back into frame.