When the bevel is ground to suit, you can use whatever tool you have to refine the bevel. Here I am using a piece of wet or dry sandpaper to dress the bevel. I follow this with finer grits.

Finally, I polish the bevel and the outside on my felt wheel. This gouge was so small that I just used the corner of the wheel.

Here is the finished gouge. It will now shave my arm.

If you are really persnickety you will want to grind the end of the gouge square before you grind the incannel bevel. I do this on larger incannel gouges, but this one is only ¼” wide, so it doesn’t much matter.

This is the way I grind and sharpen incannels. You may have a better way. As usual, your mileage may vary.