To create acrylic layer of the magnet.

1. Add a 3.5" inch circle → Set to Cut
2. Add words Mom, Mother, Mama. You can add other words to the mix.
3. Select different fonts, and different sizes for the words.
4. Arrange the words inside so it covers all the circle.
5. Add some small hearts (this step is optional).
6. Unite all the words by selecting → Combine → Unite
7. Set the words to Engrave.

Create the border:

1. Add a 3.5 " circle.
2. Add an inner outline.
3. Center align the circle with the inner outline and select both.
4. Set both circles to engrave
5. Select Combine → Subtract at overlap

Add the Text.

1. Select a block font and write “The Original”.
2. Select a script font and write “Multitasker”.
3. Center Align the words.
4. Size the words, they must almost touch the circle border.
5. Select Outline → select an outline that fills most of the words.
6. Align Outline with circle, this must touch the circle border.
7. (This step is optional) Extend the outline of the Original word to touch the circle, by adding a rectangle and align with the L outline, to make it longer, to touch the circle. → Combine → Unite 
8. Select both thee circle border and the text outline, Select Combine → Unite → set to Cut
9. Align the words with the text outline and set the words to Engrave.

After the laser finishes cutting/engraving.

1. Put a clear coat finish on the top layer. 
2. Clean the acrylic engraving.
3. This step is optional, Added a Silver wax finish to the engraving. This also can be done with paint.
4. Layer the 2 pieces, acrylic at the bottom and glue together.
5. Glue a magnet to the back.

Bonus option: (without the magnet)

1. Pour Resin on the piece.
2. Resin should cover everything, make it so the resin covers the top layer with a very thin coat, making sure the resin does not spill over.
3. Glue felt pads to the bottom.

You have a coaster.

I hope you like this simple project.

Happy Crafting!