Figure 1
The first cut is the under cut, about 4" to 12" away from the branch collar. The top cut is made slightly further away. The under cut prevents the stripping of bark down the trunk. The final cut, or stub cut, is made just outside the branch collar.
Figure 2
When cutting back to a lateral, bisect the angle between the branch bark ridge and an imaginary line perpendicular to the leader or the branch being removed.
Figure 3
When removing a branch with a narrow attachment, cut from the bottom upward.