If you've ever built a table or chair with splayed legs, you know how frustrating it can be to cut those legs off so they stand flush on the floor. Here's a foolproof technique that I've used with great success.
Make Legs

Put your project on a flat surface, such as your tablesaw top as shown at top. In a piece of 14 " plywood, cut a hole larger than the diameter of the leg. From the same stock, cut three more small shims.

Place one leg in the hole, as shown in the foreground of the drawing at top, and trim the leg using a flexible flush-cut saw. Move the hole jig to the next leg, shim the just-cut leg (as shown in the drawing), and repeat the cutting and shimming process for the remaining three legs.
—Marvin Aberle, Beulah, N.D.