In making pincushions from a pair of cow's hoot'-scrape out theinsides of the hoofs with a knife, and well wash with carbolic acid or sprinkle with alum. Then polish the outsides. To do this, first file off all roughness, afterwards using glasspaper, commencing with coarse and finishing with the finest. Then rub briskly with an oiled rag and putty powder, followed by whiting moistened with vinegar. Now well rub with some crumpled-up tissue paper, then with the palm of the hand with or without oil. The rubbing must be briskly done, and the work well dusted between every two operations. Now partly fill the insides of the hoofs with a mixture of plaster-of-Paris and water and allow to dry. Fill the remaining space with bran or sawdust and cover with velvet, fastening the edges with glue or a few fine gimp pins. Just before putting in the last tack or gimp pin, ram more bran in so that the inside will be quite firm and the top nicely rounded. Then cover the junction of the velvet and horn with gold lace, and the pincushion is complete.