Corner Lap Joint
From DT Online
Corner Lap Joints (aka Rebated Butt, Shouldered Corner, or Angle Lap Joint) is useful for joining the corners of boxes, cabinet carcasses and simple drawer fronts for example. It is an improvement on a Butt Joint in that it provides two potential nailing or screwing surfaces and more gluing area.
The thickness of the Lap can depend on whether two nailing surfaces are required for strength, or if it is used only to conceal End Grain or cover the end of a Groove or Rebate for example.
Marking Out
The shoulder is marked along from the end of the work-piece either by striking with a Marking Knife and Try Square or by setting a Cutting Gauge to the timber thickness.
A Marking Gauge can be used to mark the thickness of the Lap.
The scribed lines are pared into a shallow 'V' groove to provide a guide for the Tenon Saw which is used to cut the shoulders.
Scribing the lines serves to ensure the shoulders have an accurate sharp edge where they butt up to the surface of the second piece of timber.