When making the BOA you have to cut over 100 photo mats.

Cut 8 1/2 x 11 horizontal at 10 1/2 & 6 1/4.

Turn 6 1/4 x 8 1/2; cut at 4 1/4.

Cut the 8 1/2 x 4 1/4 and cut at 6 1/4.

3 pieces of 4 1/4 x 6 1/4.

You could probably use the leftover for a tag. Very little waste.