This document describes the process of hand neutralization to determine the power of an unknown lens. Hand neutralization involves using a lens of known power to neutralize an unknown lens, where neutralization occurs when movement of the image through the lens is eliminated, indicating the lenses have cancelling powers. The steps include drawing a cross, determining lens orientation and optical center, neutralizing each meridian by finding the lens power that eliminates movement, recording the results as a power cross, and converting to a spherocylindrical formula.