I think it is easier than grafting. I bought a $6 grafting knife off eBay, and The back side of the knife has a blunt edge. I started by working the bottom of the t cut, up. I just slipped a little at a time. After the second pass from down-up, it really opened up. Basically the less I tried to slip the less the bark tore.
I used last years buds. This years buds don't get hard enough to graft.
Getting the wood out was the hardest part. I didn't get all of it out right behind the bud, I'm not sure you could. I would think the most important wood to get out is around the bud, that's where the cambium needs to make contact?
I use a sharp utility knife for all my cutting. That's been the easiest way to cut and remove wood for me.