Determine the size and shape of the wall panels you need to make. There are a wide variety of shapes and sizes. If you just wanted to cover a 12-by-6-foot wall, you could make three 4-by-six-foot panels, or 288 6-inch square tiles. Making a diagram of the wall and drawing the panels on graph paper can be a useful way of determining the number and size of each panel visually.
Draw the panel onto the surface of the polyurethane sheet using a piece of chalk.
Adjust the angle of the miter saw blade if necessary. The blade of a miter saw allows angled cuts for a raised edge. Wall panels that cover the entire wall surface usually have straight edges. Panels that are not intended to cover the whole wall frequently have angled edges. The choice of whether to have angled edges is a matter of personal preference. It has not impact on the use or functionality of the panels.
Cut the panels from the polyurethane sheet by cutting along the chalk line with the miter saw. Gently press the polyurethane sheet as the saw draws it into the blade. Do not try to force it into the saw. Forcing causes uneven cuts and can damage the blade.
Rub the cut edge of the panel with a washcloth soaked in warm water to remove any dust left by the saw blade.