The two main files needed are a mill bastard file, about 10-12" long, and a second cut or a finishing file about 10" long. A half round is a good third file to add. Purchase or make handles for them. If you buy files by the number, the coarse file you want is a number 0 to a number 2 cut and the fine one is a number 4 or 5 cut. They go from #00, which is very coarse, to #8 which is very fine.
File in smooth strokes going only in one direction. Never saw back and for the with a file. It will dull the teeth fast.
You need a file card to regularly clean the file teeth. If you don't, small pieces of steel will catch in the teeth and make HUGE scratches in the blade. Clean very often with a few strokes of the card. Chalking the file with plain chalk can help prevent the steel sticking, and make the teeth easier to clean.
File in smooth and flat strokes. Pretend the file is a plane and you are planing away the steel. Place one hand on the handle and a gloved hand on the end of the file. Some folks wrap a ball of tape on the end to make sort of a second handle. Start a stroke with the file held perpendicular the the blade and just shy of the plunge line ( at the ricasso). As the file moves down the bevel, also move it toward the tip. Try and avoid over filing the tip as this is easy to do. Go slow and let the file cut the steel. Do a few strokes on each side of the file, and card the file. A you file the bevel, slowly move the plunge back to the place where you want it. If you start in the exact spot, it will end up about 1/8" closer to the handle by the time you are done.
Distal taper
Distal taper is the thinning of the blade from the ricasso to the tip. This makes for a lighter and better cutting blade. It also looks better than a sharpened bar of steel.
With a bit of finesse, you can increase the pressure slightly as you move the file toward the tip, and file in the distal taper as you file in the bevel. This takes a bit of practice, and new makers should file in the taper on the flat blank, and then file in the bevels.
Flattening the Tang
Now is the time to flatten the tang. Place a sheet of coarse sandpaper, 100 grit is good, on a flat surface ( surface plate, thick sheet of glass,piece of Corian counter top, etc.) and sand the tang flat. The edges are what you are looking at, not the centers. You want the edges to have a 1/4" flat and parallel rim. If the whole tang is flat, great, but the edge is where the handle and tang meet.Don't go insane at this point,because you will have to do it again after HT, but you want to make sure it is fairly flat to start with.
Now here is a tip from those who do it a lot :
Grind the center of the tang ( in the area under the handle) a bit with a wheel or burr to slightly concave the center. Leave 1/8" to 1/4" around the perimeter to make a surface for the scales to meet the tang. This makes flattening the tang faster and easier to see when it is right. It also guarantees that some epoxy will be between the scales and the tang. If the whole surface is flat... and the scales are flat...and you clamp the handle up when gluing....all the epoxy will get squeezed out and the bond will fail. That is one reason for drilling epoxy holes in the tang. Concaving the center is an important step to me. I automatically do it on any blade I HT for someone after the HT is done.
Edge Thickness
The edge should be filed down to about .030" or about the thickness of a dime. Stainless steels can go a bit thinner, because edge warp is less of a problem with the more controlled HT used. The edge of the blade should be scribed with a center line ( or two parallel lines) after the profile is shaped. This gives you the target to file the bevels down to. Doing this assures that the edge will be straight and centered. You will not get it right by eye without many years of grinding skill.
To scribe the center without a fancy center line scriber ( which is nice to have) just take a drill bit that is the same size as the steel thickness. Lay the drill and the blank down on a flat surface ( a granite surface block is cheap and a real plus in the shop), hold or clamp the bit still, and pull the blade along the tip of the drill. The tip will scribe a line down the blade edge. Don't move the drill, and flip the blade over and repeat the scribe. You may have one or two lines on the blade. This will give you the center reference for filing and sanding. Mark the spine the same way. This will help keep the distal taper straight.
Don't file down to the line all at one time. You will be doing some touching up and then going to the finer file....leave some metal to remove.... or you will end up with a smaller blade than you planned on.
Sanding
After the filing is done, you will sand the blade to a 400 grit surface. Now when we say 400 grit, we mean that all previous grit marks are sanded away, so we are still removing metal. Plan for this in your filing so you don't end up with a sharp blade before HT. If the edge gets too thin ( or sharp) just take a few strokes with the file and thicken it back up. It is better to loose a fraction of an inch in blade width than to have the blade warp severely.
Sand with each grit, and check well before moving on to the next finer grit. Cleaning everything up before starting the next grit can prevent grit from a previous sanding session coming back to haunt you.
Wrap the paper around a hard and flat block of wood or a piece of flat steel. This assures a flat sanding . Folding the paper in quarters, and using your fingers to hold it, will end up in dissaster. Use sandpaper like it was free. Change it as soon as it stops cutting well.
Once the sanding is done, and close inspection shows the surface is smooth, the blade is ready for HT.