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		 I tried using a round rasp but was never able to get that nice even cup. 
 
Now I do it right on the lathe.  Instead of cutting the plug off flat I angle in as far as possible with the cut off tool then finish the inside with the small home made tool in the photo.  All I have to do to finish is nip out the tiny bit left in the center with a small carving gouge. 
 
Photo #1 - the tool with the turned blank 
Photo #2 - the finished plug 
		
		
		
		
		
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