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This is the material we need to remove
The finish on the front of the guitar body needs to be protected against out final sanding, some low tack tape.
Using some thin fabric backed 120 grit sandpaper
We lightly drag between the two surfaces to make sure the neck heel conforms to the same shape as the body.

An even amount of strokes per side is important to make sure the neck stays true to the original string line from nut to bridge
You can also temporarily fit the neck to check string line and neck angle if you desire.

If the "E" string lines are not even along the fretboard, lightly drag the sandpaper on one side of the heel to rectify.
Strings, nut, saddle fitment.
Job done, new string height 0.075" just under 2mm
Follow up with a black pen
Take that line up to the edge of our neck heel
P3
I scribe a line across the heel
"How To" Neck Reset
Using a chisel, I rough carve up to the line
Short light strokes
Repeat other side
Prepare and clean neck and body for re-assembly
Once neck has been joined back on, check fit
For those who are observant, yes the neck was repainted at this stage during the neck rebuild process