Yes, Kermit, I am starting with polished horns, but only because that is the way I buy them.
After the base plug is installed I fire up the 2x72" belt sander and knock all the original finish off them and taper the tip down to an acceptable profile. Then I dip them in some potassium permanginate, let them dry, and then hit them with a 400 grit belt, dip them again and resand again. When all the little sanding marks are gone, it's good enough. Then I hand sand to get rid of the belt sanding swirls, then polish with steel wool. Then I do the flats and the rings and grooves and fancy stuff.