Dried beef is usually made from the round, although any heavily muscled part may be used for this purpose. The inside of the round makes the tenderest meat. In cutting meat for dried beef, the muscles should be separated into their natural divisions. When cured and smoked in this way they can be sliced across the grain, and the meat is much tenderer than would otherwise be the case.

A jar or a barrel is the best receptacle in which to pack the meat when curing it. To each 100 pounds of well-cooled beef weigh out 6 pounds of fine salt, 3 pounds of granulated or brown sugar, and 2 ounces of saltpeter. Mix these thoroughly, without wetting, and divide the mixture into three portions. Set two portions away for future use, and rub the other portion into the meat. Pack the meat in the jar and leave it for three days. At the end of the three days take the meat from the jar, but leave in the jar the sirup that has formed. Rub the meat with another portion of the mixture, repack it, and leave it for three days. Remove it from the sirup, rub it with the last portion of the mixture, and repack it in the sirup in the jar. After three days remove the meat and hang it in the smoke-house, where it should be smoked until it is dry. It should then be kept in a dry place until it is used. The longer it is smoked and the drier it is kept, the longer it will remain good.