b
The Letter Beis is made of 3 parts. The size of the letter is 3X3 kulmusim. The space in the middle of the Beis should be exactly equal the width of the top and bottom lines, which is 1 kulmus. The Beis should have a small heel coming out of its back on the bottom, so that it is clearly distinguished that it is a Beis and not a Chof Kefufa. It should also have a single Tag (pronounced tahg) on top of its head on the left side. A Tag is a single, short line, which usually will have a "crown" at the top. This Tag should not be on the very end of the left side, nor be made too large, or it can cause a number of different problems.