Wingman,
Thanks for the tutorials. You're a kind man to take time from your busy schedule to help other taxis.
SingsWithRavens,
I believe the over the tail/over the shoulder methods simply refer to the direction you initially work toward once the breast incision is made.
Over the shoulder- make breast incision and work upward "over the shoulders", down the back and finish at tail.
Over the tail- make breast incision and work downward "over the tail", up the back and finish at the shoulders/neck.
If you are familiar with bird taxi you may, unknowingly, already use this method.
I'll attempt to post a link to a great Hooded Merganser tutorial by RyanP using the over the tail method.
http://www.taxidermy.net/forum/index.php/topic,266936.0.html