I don't think I would or could cut it up. No pillows for sure. I would find the spot closest to the length of a lap quilt that is in between the writing and make one cut across the piece. Or near where a phrase or sentence ends (or not). I would put the beginning part of the letter on the front of a quilt top made around it and put the other piece on the back. By adding borders and pieced blocks around it you can build the top and back to be the same size. The letter would not be lost to separation. I think this is an absolutely wonderful way to say I love you. peace