The Letter Samech(Samekh) has a size of 3X3kulmusim. The space in the middle of the Samech should be exactly equal the width of the top and bottom lines, which is 1 kulmus. The four corners should be rounded,inside and outside. Great care should be taken to ensure that the corners are clearly rounded, so that the Samech doesn't look like the Mem Stumah. There should be a slight potrusion from the top left corner which should extend a little bit past the body of the Samech. There should not be any splits along any portion of the Samech, as this would render it invalid.

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Credit:Text and images related to hebrew caligraphy:Rabbi Yisroel David Berger