The panel is now in two compartments. Cut two openings across it, one on each side, below the line of stitches just made, and one to cross them; then stuff the panel with carded flock through these openings, the stuffing-stick being employed for the purpose. Fill it level from top to bottom, but not too full.

Next mark, say, six cross lines, about 1½ in. apart, from the bottom of the panel towards the top, a rule being used as a guide. Take a long three-cord black hemp thread made with beeswax and quilt it, making four stitches or so in each line; use a thimble and quilting needle. Keep the stitches in a straight line both downwards and crosswise, and when the last line is reached, make two stitches from back to front, thus leaving the last line half finished. Now flatten it over the stitches and stuff the top to the requisite thickness, taking care to make it firm, though not hard, otherwise it will become very thin when pressure bears on it. Place the panel to the centre of the tree and flaps, and put a tack on each side at the top to retain it in this position. Some harness makers run five or six stitches through the flap and panel here and there, others spot them all the way along; but the best method is to put the panel in with copper wire.

Stitching or spotting might do for common work, small stitches being put in spotting on the flap side and about 1¼ in. apart below. The stitches, whether spotting or stitching double-handed, should run out in the hollow between the facing and stuffing below. Keep the facing even along the edge of the flap a little outside rather than underneath.

To fasten a panel, cut the wire into pieces about 5 in. long, and with a bent awl cut holes underneath the flaps close by the outer row of stitches, all at the same distance from the outside. Then place a piece of wire in each, and, if for a gig or cab saddle, nail the panel in the centre on both sides; but in the case of a van saddle, nails need not be employed; simply wire it all round. Keep the panel right in the centre and fasten a wire in the top, on each side, by cutting a hole with the bent awl for each point of the wire just below the facing. Put one wire in each hole and push the panel close to the flap; then twist the wire on the panel side with a pair of pincers till the panel is pulled tight to the flap. Give the wire a sharp twist with its points together, and cut them within ¼ in. of the panel; turn down the points and press them out of sight into the hollow between the panel and the facing, repeating the process along both sides with the wire about 2½ in. apart.

A strap and a girth are needed to fasten to the bottom of the flaps. Cut the girth 2 ft. long and 2 in. wide, and have a lay to put on about 9 in. by 1¼ in. Make a buckle hole in the lay so that the edge of the buckle will be level with the end of the girth, as the chape is not to be turned down, but is stitched on the flat.

A strong strap must now be cut 18 in. by 1¼ in., rounded at one end and shaved at the other, and another piece of leather 2 in. by 4½ in., with one end shaved and the other narrowed to 1¼ in.; edge, black, and crease both. Tack the lay on the girth with the buckle level to the end, and narrow the girth to the width of the lay at the point; then place two loops beyond the buckle and stitch the lay. In the next place, the shaved end of the strap must be stitched to the 4½ in. piece, the strap being placed within 1 in. of the broad end. Finish the loops, punch the straps, and stitch them, the strap on the near side and the girth on the off side at the base of the flaps, the stitches running across and in a half circle from corner to corner.

The winkers by this time will be dry and fit to work as part of the bridle. Straighten the outside—that is, the part to be stitched—if it has got a little out of shape in wetting and nailing. Rub the other edges with sandpaper and give them a fine polish; then shave the side for the cheek.

Having got four ¾-in. buckles ready for the cheeks, cut the latter 2 ft. 9 in. by ¾ in. and measure 1 ft. from the better end, marking it across for a billet. Now round its point and measure 8 in. from the first mark; turn it down there, and again turn it down 8 in. from the bend. Make a buckle hole in each bend, and edge, black, and crease along the billet part. Make a groove with a round knife or grooving tool underneath on the billet side from the cross mark to within ¼ in. of the top bend, the depth of the groove being about half the thickness of the leather; open it out with the point of a blunt compass or anything suitable.

The buckles can now be fixed, one in each bend, and the winkers can also be placed between the cheek up to the buckles at the top bend and level with the outside. Cut a small nick just opposite the projection of the buckle tongue so that the winker will ascend on the top end close to the buckle. See that the point of the turn-down running from the base bend is cut level with the bottom of the winker, and run a stitch through both, making the point fit tightly in the hollow between the lower buckle and the winker.

Place three tacks on the outer side to keep the edges together in their places. Make one loop for each from medium heavy winker brown loop leather about 7 in. by 1⅜ in.; damp it well and place it in half the width of the cheek on the inner side and stitch along the groove. Adjust the two sides in the same manner, reversing the winker to pair them.