NOTE: Since writing this, others made me aware that etching PVC is bad for the chlorine gas. So, don't do this. I'm still leaving it up for the idea of using records as letters, however, because that worked a treat.
Step 1: Get Some Records
But look at these gems! A Star is Born? Christmas with the Canadian Brass? Free to Be You and Me?
OK, I admit that I've never listened to any of these although Free to Be You and Me seems to have some huge nostalgic value for my friends. Whatever... it's time to destroy them.