Instructables

Bird Taxidermy (WARNING:Not for the easily offended, overly squeamish, holier that thou, fuss-bucket.)

Step 3: First incision

now, once you've found your "featherless" spot, make an incision from the base of the tail all the way up to within 1cm of the beak with either boc cutters or exacto knife.
At first I thought that you were holding a gun to it's chest!