How big a cake do you need?? It can be cut/sculpted from a sheet or you can use 2 rounds. If rounds: Place them right under each other touching - cut a slice from one side so you have the straight long edge and go from there- might want to use the cut off portion to fill in a bit on the rounded part. If using a sheet basically do the same - leave one edge of the cake as is and cut a "3" off the rest.
You can draw or print out the letter B in the size you want the cake and use it as a templet to cut the letter.
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