Choose a suitable stone
Clean the stone surface
Draw the letter design on the stone
Secure the stone firmly
Wear safety goggles, gloves, and a dust mask
Use a hammer and chisel or carving tools
Score the outlines of the letters first
Deepen the cuts gradually
Remove stone chips carefully
Refine the edges of the letters
Smooth the carved areas if needed
Brush away dust and debris
Seal the stone if desired