1. I got cardboard/thick construction paper and cut out the correct dementions to fit each level.
2. Coverd each cardboard cutout with a fabric (you can choose whatever colors you want of course). I used hotglue to hold the fabric to the cutout.
3. Cover again, but this time with a heavy duty plastic. I baught my plastic at OSH for about $1.50 a foot (but I believe it comes 4-5 ft by whatever foot you want). I again used hotglue to hold the plastic down.
4. Optional: hotglue kitchen grip to the back of the mat (the side that doesnt have the deco fabric). This is just to help the mat stay in place.
For me to make 3 BIG mats, cost me no more than $20.