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Rosettes are merely a decorative display, they provide no function other than added beauty. They do show a luthiers skill set, although they are not hard to make.

They are easily available and cheap, on the occasional basis you may have to make one, here is my step by step process.

Time to make 2hrs over 2 days (Glue drying times)
Most guitars, range in top thickness of between 2.8mm to 3.5mm, again this is just a generalisation, this Taylor top is 3.22mm
It measures up at 0.82mm thick, so it classified as a veneer sheet
I carry various wood veneers and store them in a display book..
Side view of the display book.
The customer has decided they would like a segmented rosette out of Padauk and Zebrawood.
To make the rosette, we start with a story board, the story board basically is a place we draw our measurements onto.
Using a circle cutter, I mark out the soundhole, then the inner and outer edges of my rosette.
Follow up with lines rotated every 30 degrees.
Readily available in most shapes and designs, they range from 2 dollars to about 15 dollars.
On this Taylor, the Rosette is the section indicated by the blue arrow, the red arrow shows some decorative plastic binding around the rosette's core shape
A commercially available rosette.
Taking a small piece of zebrawood, we align the grain pointing inwards and cut and shape it with saws and sandpaper to fit the story board.
"How to" Make a Rosette