Set up your drawing to the size of the material you are working to
Draw your drawing, for more illustrator tutorials, see the tutorials page
use different colours to differenciate between the different power settings you would like for each cut
use different colours to differenciate between the different power settings you would like for each cut
Use ctrl/cmd + Y to view the outlines of the drawing, this will show the data our laser cutter will understand
make sure you save your file as Illustrator CS2 and disable compression