After the sheets were all ripped and stacked, it was time to begin the arduous task of sanding. It took me about 10-15 minutes per board to get them as smooth as I wanted. I don’t want any feet getting splinters, so they needed to be smooth as silk. (Ergo, all the sanding.) It really took all that nasty yellow, rough, plywood-y looking surface off the planks and transformed them into wide pine boards. This step takes time and is a lot of work, but trust me it is so worth it to put in the extra effort here. Make sure you also bevel the edges of your planks with the sander to take down the harsh/splintery cut edges.