Capital J is another letter that I could have made easier, but didn't. Easy is boring and ya'll don't want me to get bored do you? Things get ugly when I get bored... I wander off and never finish the alphabet, ba ha ha.
If you want to do this one the easy way, start out with a square from a medium-sized b-fabric and sew it to a strip of l-fabric and trim. If you want the extra flourish, then create something that looks like this: