If you tiller your stave by keeping the limbs bending evenly throughout the entire process, and exercise the limb changes carefully and slowly, you will make a bow with minimal set. You need to teach the stave to bend slowly, and this requires patience. If you're getting frustrated, take a break. Remember, the draw weight usually changes somewhere around 2-5# per inch of draw. So, tiller your bow to short string as soon asap, but don't move past your end weight. Make sure before first low brace, that your limbs are as evenly tillered as possible. However, don't go to brace too soon. If you go to brace, and your bow is already pulling past your final weight in only a couple of inches of movement, you've gone to brace too soon. Going to first low brace is often one of the trickiest parts of good tillering.
So, if you want 40#@27", and your bow is pulling 40#@22", you have 5" to move, or about 20-25# of weight to lose. Keep removing wood, exercising the limbs, pulling to 40#, and wait for the limbs to move. Be patient, keep your limbs tillered evenly, and you'll get to your final draw and weight with minimal set. Check for set as you go, and if it starts to become excessive, stop, you're making a mistake somewhere, or the wood (or design) isn't up to the task. Exercise the limbs with slow, even, increasing pressure... don't yank or jerk the limbs quickly.