ok here is the best way ive found to get a real nice scalloped neck
you need: 1/2, 1/4 semi-round files, 80, 180 grit sand
* * * * * * * * *paper, the smallest round file you can find,
* * * * * * * * *and lots of time
Directions: choose the fret you wish to start on. examin it, and think about what you want it to look like.(as far as how deep and round) ok ... now that you've worked up the nerve here it goes
Large frets: grab your small round file. put it in the center of the fret and work a straight grove, parellel to the frets, to the depth desired. *next move the file to each side of the fret as close as possible with out scratching the fret itself. make a grove half the distance of the middle one. *now work out your scallope with the semi-round files. Use judgment *to decide when you've reached the desired look, and depth. use the 80 grit sand paper to smooth out the wood (also reducing splinters) *then use the 180 to finish the wood. *you can also use 0000 steel wool or any other fine sand paper.
be sure to oil your fretboard when done.
Small frets: basicly the same, use your small round file to get as much as you can. that and a lot of sand paper will achive the same look as the larger frets. other than that follow the same directions.
This really is a technique you have to take time and care with. If scalloping is for you then go to it, but i would advise practicing on a inexpensive fret board first. I myself started on a prestige ibanez neck.. . but hey no one said im the sharpest tool in the shed....