M, or Membrane, theory, is an attempt to describe a unifying 'theory-of-everything' (at least for partical physicists) which is well beyond me. However what I can grasp is that the 'membranes' (which are apparently multi-dimensional 'strings') fold in and outside of themselves and that's something I can imagine. So here's a unified theory of 'm'aking an 'm'.
Don't forget to grab the editable eps and use the character for your project, or smash it up and send me a copy back. The edit's I'll feature here as a changelog to track its development.