The player creating the puzzle first thinks of a pair of homophones, such as "tax" and "tacks," then places the words into a coherent sentence. For this example, the player decides the sentence will be, "George had to pay a sales tax when he bought a box of tacks." The player then chooses a word to substitute for both homophones in the homophone pair. Let us say that he chooses the word "chicken". He then says aloud to the other players,