The first step is to insert your image to engrave. I have made this mermaid image for this project.
The next step is to create your puzzle pattern for cutting a great free resource for this is the puzzle designer below
Jigsaw puzzle (draradech.github.io)
I have listed the settings in the screenshot to get the project set up for a 9.5x9.5 inch puzzle.
The settings are for the D1 5W laser. You may need to adjust the settings for your laser configuration.
Be sure to follow all the safety guidelines for your laser and always wear personal protective equipment when the laser is in operation.