You can purchase an inexpensive countersink bit that will drill the pilot hole and countersink the screw head at the same time. Some even have a stop that will make the countersink the same every time. Generally, the bit diameter should be about the same as the screw shank. The depth should be a little deeper than the screw is long. The router is the best tool for rounding the edge but if you dont have one, a belt sander could do the job if you haveone of those. It will take a keen hand to make it uniform.