The developer of the Solver add-in for Excel posts a sample workbook with a worksheet that produces a cut list. Download that workbook here:
http://www.solver.com/procenter.htm Solver is an add-in that has been shipped with every version of Excel since the early Nineties. It was an optional install in most versions of Excel, meaning that you need to visit the Add/Remove programs Windows control panel to add the feature to your installation of Office. You'll need your CD-ROM for this step. Once that has been done, you will need to enable the add-in. In Excel 2003 and earlier, you do this by checking the box for Solver in the Tools...Add-ins menu item. In Excel 2007 you access the add-ins dialog from the Office menu button. In Excel 2010, you access this dialog from the Developer tab.
Brad
