The shouldered dovetail is Steve Latta’s joint of choice for drawers, table stretchers, and carcases. It combines efficiency with a clean look. On drawers, it makes a huge difference to the stability and appearance of the finished product. On drawer pockets, it ensures a dead-square result. And on casework, it guarantees a square box and makes layout easier. As Latta says, “Why wouldn’t I use it?”
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This is based on the old Stanley 140 trick that I've been using for a long time. The 140 was a skewed, rabbet plane which was used for cutting the shoulders. Using a tablesaw is quicker without a doubt and having a pair of left/right hand skewed rabbet planes does get pricey!