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looking at Dan Erlewine's vid, the hardest part is giving it a nice polish.
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I find the polishing to be pretty easy, as long as you start out with a nice even shape to the nut. If you get a couple of deep(er) file marks between two of the string slots, then it becomes a problem.
The whole nut making process is a bit of a pain, and frankly, I don't much enjoy it. Starting with having to make the nut blank fit the slot just right. A little too much sanding, and it's too thin, or too short. So it's sand it, check it, sand it, check it, etc. I set the slot depth using the "Frank Ford method", which also means file it, check it, file it, check it, etc., and that means means strings on, strings off, strings on, strings off. And once the slots are cut to depth, I file any excess material off the top of the nut, to set how high the strings rest in the slots. Again, file it, strings on, check it, etc. One or two file strokes too many, and the nut is ruined. It's tedious, and I'm not a patient kind of guy.
For some reason, my Gibson J-45 came with a Tusq nut and saddle. OK, I guess, but I wanted bone so I made new ones. I think the bone saddle made a noticeable difference in how much the strings "ring out", but couldn't tell any difference with the new bone nut....except that it is now white.