This section is from the book "A Course In Wood Turning", by Archie S. Milton, Otto K. Milton . Also available from Amazon: A Course in Wood Turning.
FIG. 18. The surplus stock at each successive shoulder is roughed out with a ¾" gouge, keeping well outside the finished measurements. The gouge for this work is held in the same position as described in B-I--1-a, Step 1, for Roughing Off Corners.

Fig. 19.
2. For the finishing cut a small skew chisel is used, and the process is the same as that used in squaring ends of stock. Both the vertical and horizontal shoulders can be handled easily by this method. Fig, 19.
2. Shoulder Cuts,
a-
bFor internal shoulder cutting the same methods may be used for roughing out and cutting the horizontal shoulders, but for the vertical or base shoulder it will be necessary to use the scraping process. (See "Use of Scraping Tools.")
 
Continue to: