Matting and Framing
Steev Peyroux, who teaches life drawing at the Polytechnic, demonstrates how to cut a matt.  He is also a painter whose works are displayed at The Artist's Room Fine Art Gallery .
The first step is to figure out what materials to use for the matt and the frame.  Next figure out the measurements.  In this case:

The photo was 450mm x 300mm, and the matt will run right up to the edge of the photo. 

Subtract 3mm from each side so that none of the white paper shows (if one wanted it to show, one could add the appropriate amount).

Add the dimensions for the matt: 25 mm on left, right and top, and 30 mm on the bottom.

Adding up, one gets the glass size: 450 - 6 + 50 = 494 and 300 - 6 + 55 = 349.

Cut the matt and backing to size.
For the matt cutter the important points are where to start and stop it, and not to let the matt cutter ride up.
The difference between a sharp and a dull blade.
Taping the matt to the backing...the pieces of the matt board provide a bit of elevation to bring it up to the level of the backing.
Taping the print in place.
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