The first step is to create the box and then add the text. It's quite simple. 

Now you will need to draw the laser shape. I created it using the drawing of nodes in XCS. Then I duplicated the whole object, so that one is scored and the other is cut out.

I used basswood to create the sign, so I can paint it.

Now it's time to use the laser. Make sure to change the settings for your S1 40-watt machine. Also, remember to wear your laser safety glasses.

Now I painted the letters and the line, and then I glued it onto the sign.

Good news, you're done with your laser sign.