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I start my shaping with a bastard file.

The goal is a D shape that is comfortable, so we remove the edges of the rasp area
Then I follow up with a smoothing file.
Work those edges into a smooth gradient, still maintaining the D profile, sand and file all the reference marks away.
Sand paper time, I use 80 grit fabric tape.
And shape and smooth all file marks away.
Some 320 grit sandpaper.
Just freehand sand the neck until its smooth to the touch.
Before I do any more shaping, I want to make sure the truss rod does not blow out throught the bac of the neck, so we re-assemble the guitar.
Tune to pitch
Let it sit in tune for around 30 minutes, then we pencil mark out the back of the neck.
When your happy, test play it.

Tweak and shape issues that you may come across during the test play.
P2
We are now at 21.14mm thickness.

I can now concentrate on the shape, the thickness has been achieved.
Some simple wipe on poly, you could use nitro, shellac and so forth, this original neck was a poly finish.

Rub in some coats
Final thickness comes in at 21.03mm.

Job done
"How To" Reprofile back of Neck
Explanation Neck - not this tute.

Again, looking to make sure this does not happen