This is the way I make a B (I'm sure there are others). I start out with two separate bits of background, one a square and one a rectangle. Square gets attached to a skinny l-strip and evened up. This then gets added to a l-fabric so that it looks like the section on top. The rectangle gets added longways to a wider l-fabric: I want this bottom section to be longer/wider than the top section. I then add a skinny strip as pictured.
Next step is to add a wider bit of b-fabric to the upper section. Add what will be the lower part of the letter to the bottom section.
These two sections are then joined and added to the widest strip of letter fabric.
Sometimes I'm not sure if I'm explaining all of this well enough. I learn and figure things out from looking at pictures, so I have a tendency to think that everyone learns the same way. Let me know if I need to explain things more than just show them.