Like Bill, I try to leave mine about 1/32" long. If it is too much longer, i use a flush cut saw but first lay a strip of blue painters tape just past the edge of the protruding pins/tails for the saw to rest on. This raises the saw enough that the kerf marks will smooth out when you get the joint flush. I finish leveling it with planes: a sharp block plane for small items, and have used a low-angled bevel up jack plane on larger items. Trick is to plane into the joint from top, bottom and end to prevent tear-out. If you have to plane toward the edge, chamfer the edge slightly first.
If sanding is your option for the final leveling, I recommend you do it by hand. Adhesive backed sandpaper on a flat board (not a rubber pad) will give you control and produce a flat, true result. Again, using the flush cut saw will greatly speed things up.
The one time I used a router, I ended up with tear out. Lesson-learned for me was to chamfer the trailing edge first. It worked okay after that, but as I seldom have the router out, I usually just go with the planes.
I have not been able to get a satisfactory results with just a ROS, although i do use one for final prep for finishing.
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