An improved flat cymbal is formed from a flat sheet of stainless metal by laser cutting it into a selected form, such as a Maltese Cross having four arms with spaces between the arms. An opening is formed in each of the four arms. The cymbal will produce a distinctive sound that may be modified or tuned by changing the size of the openings or inserting jingles, rivets, sizzlers or shrapnel in the openings in the arms.