It begins with the harvesting of pandan leaves, renowned for their strength and flexibility. These leaves are carefully cleaned, and any thorns are removed before being sliced lengthwise into strips.

 The strips (dalamba) undergo a process of softening and drying, achieved by pressing them in a communal paggusan (presser). Hung in a shaded area outside the house, they are left to dry further before being pressed again to ensure uniformity. Following this, the dalamba (strips) are folded and left to rest for several days to enhance their flexibility. Palau (sun drying) follows until the strips attain a bleached appearance. At this stage, they may be dyed using anjibi (synthetic commercial dye) to introduce color. 

After dyeing, the strips undergo another round of magpagus (pressing) and drying to set the color and remove any residual moisture. Once completely dried, the weaving process begins, with various motifs and designs intricately woven into the mats, showcasing the artisans' skill and creativity. Various motifs and designs, such as balintung (zigzag and diamond mixture), pinaleko (zigzag design), palang born (multicolored square), ali (striped design), kusta sima (stripes and diamonds), kusta (a different variation of the checkered pattern), and malasa (small hexagons) are intricately woven into the mats.

A distinguishing feature of the Sama tepo mats is the mounting of the woven mat onto a slightly larger, plain woven mat (lapis), which serves as a backing for the ornately woven piece. Finally, the completed mat is carefully folded, with the plain backing serving as protection for the intricately designed surface. This painstaking process results in exquisite mats highly prized for their beauty and craftsmanship.