A method for creating mailpieces from a single web of printed material. The web of printed material includes printed matter to be used on envelopes, and other printed matter to be used on mail content to be included in the envelopes. The content pages are rectangular in shape and may be oriented relative to the envelope sheets in a number of different configurations. In some configurations, two sets of content pages and/or envelope sheets can be printed across the width of the web. The method starts with cutting consecutive sections of the web into separated sheets. Some of the separated sheets are envelope sheets including envelope printed matter, and some of the sheets are mail content sheets including mail content printed matter. The method includes cutting variable sized sheets depending on whether a sheet is a mail content sheet, or an envelope sheet. The method further includes cutting variable sized envelope sheets depending on the size of the mailpieces. In a preferred embodiment, the web includes business return envelopes (BREs). The BRE sheets are transported to an envelope creation path and in the envelope creation path where the sheets are formed into envelopes. The envelope creation path is then merged back with a content processing path whereby finished BRE's are stacked with their respective accumulations of folded content sheets to form a complete content stack. BRE's are then enclosed with the content sheets by the enclosing envelope sheets.