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The animal was hung by the hind legs during the ageing process. For butchering, it should by turned around, and hung by the head. (My preference has changed to butchering with the head down, only because I'm too lazy to turn the animal around. The process is nearly identical.) Cut off the legs. I like to use a power circular saw. Cut the legs at or just above the joint. Do this for all four legs. [Recently (2013), I started butchering with the hind legs up. I think I like it better.]