Blade Type
Ideally, use a guillotine X-Acto blade to cut mat board. This is the long knife blade mounted in a vertical-style X-Acto cutter's arm that you lower from above to cut the board. Second best is to use an X-Acto tabletop razor cutter. Avoid rotary, or rotating, cutters for mat board, as the rotary blades, or rolling blades, that they utilize are simply not strong enough to cut thick stock like mat board, and if you try to use a rotating cutter for that purpose you could end up ruining both the blade and the mat board.
Blade Size
Photographers and art suppliers find .012-inch X-Acto blades sufficient for cutting 4-ply mat board while they prefer .015-inch X-Acto blades for cutting 8-ply mat board. Double-ground knife edge blades are best for cutting mat board. If using a .012-inch X-Acto blade, chisel edge blades may produce acceptable results as well. Just be sure, if using a chisel edge blade, to cut only with the indicated tip, noted by a marking on the blade.
Blade Position
Most basic mat cutters allow the option of using either a fixed blade or a retractable blade, although some units permit only one or the other. Fixed blades are harder to use for making clean cuts in mat board, tending to hook onto the board and cause curved cuts. Retractable blades are easier to use for making clean, smooth and accurate cuts in mat board and are generally safer to use than fixed blades. However, unlike fixed blades, they do not work well with straight edges and can sometimes spontaneously engage and retract while in use.
Blade Condition
Always use new X-Acto blades to maximize mat board cutting power. Mat board is thick and tough and can dull blades easily. Therefore dull, used blades are rarely as effective in making clean, straight cuts quickly, smoothly and accurately. If possible, sharpen the blade before cutting mat board, especially if using an old blade. If the X-Acto blade came packed in a protective oil film, remove that film before making cuts with it. If the blade has been sitting unused on the cutter, remove any corrosion before use.