       W     W   IIIIIII    SSSSSS   DDDDDD    OOOOOOO   M     M
       W  W  W      I      S         D     D   O     O   MM   MM
       W W W W      I       SSSSS    D     D   O     O   MM   MM
       WW   WW      I            S   D     D   O     O   M M M M
       WW   WW      I            S   D     D   O     O   M  M  M
       W     W   IIIIIII   SSSSSS    DDDDDD    OOOOOOO   M     M

                              PRESENTS:

                         -=]!LETTER MAKER![=-
                     THE ULTIMATE SPAM COLLECTION

Useful ways to create letters, listed in alphabetical order:

A = @
B = ]3 or |3
C = ( or [
D = ]} or ]) or }) or 
F = |=
H = )~( or }~{ or ]~[ or ]-[ or )-( or |-| or )=(               
I = | or !
K = I< or |<
L = |_
M = /\/\ or ]\/[ or }\/{ or )\/(O=() or {} 
N = /\/  or ]\[
O = () or 0
R = |2
S = $
T = -|- or "|"
U = (_) or |_| or {_} 
V = \/ 
W = \/\/ or ]/\[ or }/\{ or )/\(
X = }{

Thanks to ])evil(~nWo~) for the great idea and a few of the letters.