First, start by making a rough sketch of the letter you want to work with. Once you have a clear idea of the design you're aiming for, start constructing your letter. I usually use a grid paper. The grid make it easier to construct the letters. I start with the boxes doesn't have to be perfect. They are just guides.

You can draw it lighter And here are the one to one to three boxes. I use another color to put the two holding points. The two holding points will change depending on the letter you're working on. Here I'm making a letter V. So I'm starting with the first holding point. I moved the second holding point and I toasted It's okay to go outside the box. And here my letter B.

Here I didn't use this space and the bottom, but it still have the two to three ratio. So it's perfect for me Now it's ready for Illustrator.