(written from a Production point of view)
Matthew "Matt" Paul Cushman (born 10 July 1971; age 49) is a graphic illustrator and the younger brother of Christopher James Cushman,  both known for their Star Trek cutaway posters they produced for SciPubTech. 
Cushman's first cutaway poster was of the Star Trek: The Original Series USS Enterprise for his technical illustration thesis in college. This first draft is considered the Franz Joseph interpretation. A subsequent third draft was made into a poster in 1995 released by SciPubTech. Cushman had been working on an even larger – eleven feet, the same length as the original eleven-foot Enterprise filming model, just refurbished by the Smithsonian Institution for Star Trek's 50th anniversary – and more refined fourth draft, slated for a release by the museum to commemorate the anniversary,  but as of late 2020, the release has yet to come to fruition in any form or format. 
Cushman produced a cutaway-centerfold of the USS Daedalus for the Star Trek: Ships of the Line (2020) calendar, with additional contributions from Ali Ries, Karl Tate, Doug Drexler and Mike Okuda. A number of by Cushman signed copies of the calendar were sold upon its release.  He did a follow-up in similar vein for the Star Trek: Ships of the Line (2021) calendar of the Romulan Bird-of-Prey. 
Cushman has also created a cutaway poster of the original Thomas Kellogg design of the Class F shuttlecraft in 2018, at the behest of ILM model maker Bill George for showcasing on the latter's personal website, but which has otherwise not been released commercially. 
Besides his work on Star Trek related merchandise, Cushman also illustrated cutaway posters for the Star Wars franchise, such as those for the X-Wing and TIE Fighter (1997), the Wing Commander Tiger Claw, Speed Racer Mach 5, and NASA/USAF Project Orion.