Palates will recede with time. Therefore, horse shoe them. Unless you have a dr that wants all that coverage. Long ago, I started using a 3" white stone to shape the posterior portion of all rets., upper and lower.
With that, I use a 1/2" bur to thin the palate. I don't leave any palate thick. Never more than 2 to 3 millimeters. There is a happy medium in there in which you can pumice all appliances the same way. Few exceptions.
That palate that you can't insert a 1/2" bur into. For those I have a 1/2" bur, cone shaped like you use for your handpiece work, just bigger. This will smooth the tightest palate. These palates have to be pumiced in the center first, otherwise you will thin other areas to much and expose wire.
That being said, I use a 4" 28 ply plastic center buff for pumice on everything. Again few exceptions. I use CL 85 pumice, Whip Mix. Medium. This leaves no visible marks and polishes out clean.
Your pumice may be to coarse, or, the shape of your palates may need more horse shoe shape, or a little more bur work so that the buf can cleanly reach all parts of it.
Now it seems to be automatic, I like a nice thin appliance for patient comfort. I start by shaping around the tooth bearing and gingival area with the small cone bur, as you do. Then to the 3" white stone to shape all appliances. Then the 1/2" bur. Then pumice. In the past I used to have to go back and forth between the pumice and the bur to achieve the perfect shape.
So... what I mean is....make sure your buff reaches into the palate, make sure your pumice is not to coarse.
Teofil, no offense intended, the sand paper method is still taught by Great Lakes, but, it is antiquated.
There are faster ways involving less steps.
Just like using vaseline on your hands and mixing and handling acrylic for splints etc. These applinaces can be "salt & peppered" at a far greater speed with an equal quality that both uses less acrylic, and time to do.
Very busy summer...hope it the same for all of you.
Mike.