Now comes the good part. leveling the tops of the frets by removing material from high ones. My weapon of choice for this is an old hand plainer backing some 120 grit sand paper.

When doing this you want to make sure that your sanding evenly on all the frets. a lot of luthiers only sand in on direction to try and make sure of this. A good method is to start with the sander half off the fret board on one end and move it forward till its half off the other end and repeat until all the frets are level.