Export your board image from your PCB software in black & white and a minimum of 300DPI. Print a test copy of the REVERSE image of your pcb traces onto a blank sheet of paper. This will serve as a template for positioning your Kapton tape.
On the same sheet of paper place tape over the printed image of your traces so that it is completely covered. If you have to use more than one piece of tape, make sure that there isn't any gap between the strips. You can see in one of my images that I have a small gap. This can be corrected later with a permanent marker.
Put the paper back in your printer and re-print the image. Verify that the image has printed properly onto the Kapton and carefully cut around the outline.
Place the Kapton cut-out on your prepared copper clad blank PCB sheet and secure in place with a small piece of masking tape.
Transfer the toner using your go-to heat press transfer method.
Let your board cool and carefully peel back the Kapton revealing a nicely transferred image! If you find any gaps or missing traces, simply correct them with a fine tipped permanent marker.
Don some safety glasses and cut out your PCB.
Place your PCB into your etchant (after following all necessary safety precautions) and etch away.
Remove, wash and drill your PCB. Populate and GO!