The reason for doing so is that when we concentrate on a particular wish or desire, our feelings about it could be conflicted, robbing it of the power to manifest. However with a sigil, you are concentrating on the symbol of that desire rather than the desire itself (and the more you can "forget" about the wish/desire the better) means that you can concentrate on it fully.
In some following posts I will detail the process I use.
First Stage: Intention
This is going to seem a bit of a convoluted way of approaching this, however as its a magickal process I find the more effort I put in the more effective it has been. Of course, if something is more urgent or immediate (and you know clearly what you want) then I just break it down and do the sigil, then charge it.
The first stage in Sigil work is to determine what you want to manifest.
As we are going to be trying to forget about this once we do the sigil, I try to come up with a list of about 5 things I would like to manifest.
So for example I might write down (I'm guessing these would be pretty common wishes):
1. More money
2. More free time
3. More happiness
4. More sex
5. Healthier
Then I have a look at each wish and consider what I'm really wanting in that area, and possible problems with that wish. (for instance the wish "to be irresistible to women" could have you turned into a chocolate bar Wink ). If I'm unsure, then I generally pull a tarot card and see if that helps, if not I generally remove it from the list.
Another thing I try to do is change it from an external "thing" to an internal "change"
So for 1. More Money, I'd consider what need I am really trying to address here (money might not be the only solution), for instance the reason I may want more money is to feel more secure, so that in the case of an emergency I wouldn't have to worry. So perhaps a better thing to ask for than money is to reduce the amount of money wasted and so be able to save more money. so would then put into a statement such as:
1. I wish for a greater capacity to save
And then so on down the list so we might end up with a list such as:
1. I wish for a greater capacity to save
2. I wish to make better use of my free time
3. I wish to reduce my expectations of other people
4. I wish to increase my capacity to feel intimacy
5. I wish to find more ways to live healthier
Second Stage: Distillation
So now we take the list of "wishes" and on another piece of paper we write out those again but with out the "I wish to/for" and without spaces between the words so for my examples I'd end up with:
greatercapacitytosave
betteruseofmyfreetime
reduceexpectationsofotherpeople
increasecapacitytofeelintimacy
morewaystolivehealthier
Now cross out the vowels and any repeating letters (I generally remove repeating letters all together, however other people leave the letter in but remove all further repetitions, both ways work, so its up to you which you prefer).
Then on another piece of paper write out the letters that are left:
gpysv
bsy
dxnsfhl
rspflm
mwysv
Now put the first two pieces of paper somewhere safe, and cut the paper up so each line is on a separate piece of paper, and put this in another safe place (separate) for a day or two and we will then be ready to chose and draw a sigil.
Third Stage: Sigilisation
So take out the 5 strips of paper with the letter on them and pick one randomly.
I got rspflm
Now on a seprate peice of paper work these letters into an image
For example like this:

You now have your sigil!
