Cut three 9.5 in. squares from a foam core. Corrugated cardboard or a single 1/2 in. thick piece of foam core can be used instead.
Stack the foam core squares and tape around the edges to secure them together to add a finished look to the sides of the board.
Adhere six strips of Duck Tape® to a piece of parchment paper. Use scissors or a paper cutter to trim down to a square that is slightly smaller than 9.5 in. This tape square should fit nicely on top of the foam board.
Adhere tape square to the foam board.
Using the same color tape you chose for the sides of the board, cut an 8.5 in. length of tape and adhere to a piece of parchment paper. Using scissors or a paper cutter, cut tape into four thin, even strips and apply to the board in a grid pattern as shown.
Cover wood tile with tape and place face down on a cutting surface. Use a craft knife to trim away excess tape. Repeat with eight additional tiles.
Apply X's and O's to the tiles and get ready for a round of tic-tac-toe!