Hi Mark, I would suggest that you do it up to tax spec, just for the experience. Do the ears, lips, pads and toes. Becuz this one may have been run over and damaged, where you can't see right now, it might not fetch much for $, so the practice will pay for itself on the next one you get. Make sure you have all the tools required b4 you thaw him, specifically a stretcher and maybe a comealong. Enjoy yourself.....