What is better for a Champagne Celebration than bubbly champagne earrings? The middle layer can be either engraved or cut and they can be made in Maple, Cherry, or Walnut light plywood as well as medium acrylic of any color. Going for engrave, it is best to lock down the material so it cannot move, Make the cut(s) only first, and remove the masking from both sides. Then when the first side is engraved flip the one on the right to the left, and the left to the right, and as long as the base material and design in the computer screen is not moved it will cut or engrave in exactly the same place.