I prefer to sand the inside glue surface and keep the hair side smooth as butta'. You can sand either side before or after glue up, your call there. Steer hide will be very, very thick, too thick. Cut 2 x 36 strips, clamp each end down and use a sanding block to knock the thickness down. Be sure the bench/table surface underneath is perfect clean and flat. The slightest bump of dried glue will create a hole in seconds. I prefer to get my rawhide very thin. Its dead weight no matter how you stir it. I try to eliminate as much as I can, but still afford the protection I require.