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Overcutting is the term given to the bevel on top of the embouchure hole, whilst undercutting is the action of changing the angles at the bottom of the chimney or riser. Both actions are achieved by hand filing and then finished by polishing the angled areas.
Overcutting and undercutting of the embouchure hole and chimney does indeed make a difference to the sound and tonal flexibility, however as this is again a subjective topic, the extent and severity of the cutting varies from flutemaker to flutemaker, as does the preference from player to player.
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