1. ~ 7 x 13" acrylic (bigger if you want more of a buffer so your laser doesn't go off your piece). Nice to leave the protective paper on the acrylic during cutting - helps keep the surfaces nice and as randofo
pointed out, it would allow you to paint the background (etched part) a different color if you please, and THEN remove the paper. I chose red because it's one of my mom's favorite colors and it would go well with her black car.
2. Laser cutter
3. Computer with Illustrator or similar