It is 1/4" X 1" flat stock. I found a pattern, enlarged and printed it. I made the "M" first and then cut 23 pieces to form the "S". I tacked the top pieces and made sure everything was square. (You may read - I had to perform re-work several times to get it correct.) Once it was all tacked on top I turned it over and welded the bottom. All the edges were beveled and I burned as deep as I could. I then went back to the top and completed the welds on the junctions. I used a flapper disk and a file to get everything smooth and shinny. Once I fired it the pretty went away. Before I gave it to him I hit it again with the flapper disk so it would shine up nice. It least it looked good when I gave it to him. The only thing left was to put a heavy tack on the round shroud in four places where the MSU logo meets the shroud. It ought to fry a fish or two.
Thanks to everyone for the comments.