This heart is cut in two parts from 3mm frosted black acrylic and then I mounted it on 1.6mm matte white acrylic to give a contrast before mounting it on the wall.
The black heart was drawn on an iPad then imported into xTool Creative Space.
Once in XCS I used the trace image feature to create vector lines for cutting.
After this I made a duplicate of the heart and used the outline and node editing tools to create the outline to cutout the white background.
These are the settings used to cut 3mm frosted black acrylic and 1.6mm white on black laminated acrylic. I used the xTool D1 Pro 5w to cut both of these materials.
Once all parts are cut you should use a super glue that is suitable for bonding acrylic to stick the black parts to the white background.