Dressing the Frets.  All the frets have been installed and nipped off.  At this point, the ends are irregular with sharp metal ends.  They will be shaped so they are all smooth, and the tops will be leveled and re-crowned.  There are a lot of metal filings at this stage of the job, so the guitar needs to be well protected.  The fret board is taped off to protect it against both filings and contact with the file.