Actually Tim starts out with one layer and than finishes with three to form a double bevel which he considers a superior edge.

My personal reason is that with 150 or so razors I decided that rather than try and remember which I honed with tape and which I honed without I might as well hone them all the same way.

This was after starting a poll/thread when I first came around titled "Do you tape the spine". A lot of heat in that thread. Here it is if you want to have a look. Anyhow, I'm glad someone has learned to do it right. How many razors have you honed ?