Re: HOW HARD IS IT TO LEVEL FRETS?
There are lots of special for-purpose fret files, but the best I've found is the triangular shaped file like this
http://www.amazon.com/TEKTON-6692-6...wer-hand-tools&ie=UTF8&qid=1407093989&sr=1-24 , with the edges ground down using a dremel so that the edges as smooth. I saw someone do this in a video, so it's not my own idea, but I've tried about a dozen types of files and end up coming back to that one to get the job done. You should also get a dremel if you don't have one, they come in handy a lot and are fairly cheap.
Also I recommend using two layers of masking tape instead of one to protect the fret board from pressure marks from the file if you press down to hard on the masking tape while trying to apply filing pressure to the frets.
Use a lot of pressure and move slowly, or a use light pressure and move the file quickly, but don't use a lot of pressure and move fast, that's how things get messed up or damaged.
One mistake I just made was my sharpie was leaky and some ink rolled down the edge of the fret when I was marking the tops, and it dripped down past the tape and onto the maple fret board, so.. watch out for that.
Don't forget to make the neck perfectly flat before you start.