When I first started scraping instead of sandpaper, I used a 90* angle only, no burr. This brings out the texture in the wood, but not as good for smooth finishes. Next I tried the single burr (only the second step). Worked better, but not as well. I've been doing this full method described by Dave for a couple years now and it makes a world of difference. From my tiny carving scrapers made from hacksaw blades, to the store bought .04mm cabinet scrapers, the wood cuts away in smooth clean shavings. When the burr wears, you can redo the last step another time.
Before starting with the burr, I try to get the edges square with a file and then a sharpening stone. The more you polish, the better the scraped result will be.
If you haven't tried Dave B's description, it's well worth it!
-Eric
PS, I use an egg section burnisher from Lee Valley.