Kevin,
The only limiting step to square cut matting is size. The mat cutter I have will cut up to 40in mats. There are one available to the public that will do bigger, but they can cost significantly more. If you will be selling the items, it may be worth putting some of the profits into a bigger cutter.
I qualified "square cut" as may of the fancy cuts you see in framing require special tools, like those for round and oval openings.
Hope that helps.
Mark
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