It's time to prepare our shellac. Because the next step will require the proper "cut" of alcohol and shellac flakes, we will need to know how much alcohol to mix with the shellac to obtain the proper cut. If we use a 1 pound cut, that means we should mix 1 pound of shellac flakes with 1 gallon of alcohol. If we want a 2 pound cut (thicker), we will add 2 pounds of shellac flakes to one gallon of alcohol. As we have stated before, it’s never a good idea to mix more than can be used in a short amount of time. Besides, only a pint of a 2 pound cut is enough to French polish an entire guitar.

Let's reduce the mix proportionally by dividing both the shellac and the alcohol to a manageable amount. Mix 2 ounces of shellac flakes (1 cup) into 1 pint of alcohol. Since 1 gallon equals 8 pints of alcohol, and 16 ounces of shellac flakes equals 1 pound, our 2 pound cut is created by mixing 4 ounces of shellac into 1 pint of alcohol. It's important to note that, at this point, we won't be too concerned about the exactness of the proportions since it is not that critical to the quality of the final mixture.

You may mix the shellac flakes together and let them sit for 24 hours until they are throughly dissolved, or you can prepare the shellac for almost immediate use by grinding the shellac flakes into a fine powder with a coffee grinder or blender. The powder will dissolve into the alcohol many times faster than the solid flakes.

Dissolve the shellac in a large fruit jar with a tight lid. Shake the jar often and place in a pan of hot water. A word of caution; always use only hot tap water. Never bring the water to a boil on a hot plate or range. The shellac should be ready for use in about an hour. Once dissolved, the shellac can be transferred to your squeeze bottle along with a squeeze bottle of alcohol. A small, inexpensive plastic funnel is ideal for this purpose.