The first step is to import the simple heart shape into the canvas.  Next we will add an outline to create the heart shaped frame.  In order to get the frame set up to add the inner text, we will need to select the two vectors and combine them.  Select the subtract option to remove the innermost heart and leave the heart frame.

Now just add the text “Mom” to the canvas.  I am using the font dancing script.  I position the text over the heart shaped frame and then select all and use the combine tool to Unite the two shapes.  This will join where the text and the heart frame overlap, which connects everything into one vector.

Now let's copy the shape and paste it to the canvas.  insert another heart shape and size it to overlap the inner part of the design.  Use the combine tool and unite to fill in the inside of the design.  Now we have a backing board with the exact same size.

Now we are ready to send it to the laser.  Bd sure to adjust the settings so that they are appropriate for your laser.  I have configured this file for the D1 with a 5W laser. 

Be sure to follow the safety rules that go with your laser and wear personal protective equipment when the laser is in use.

Once the design is cut out place the frame on top of the backing board and glue them together.  Of course you may choose to paint or stain the wood prior to assembling the project.  Have fun!