In most cases the frets will be worn with flat spots and grooves caused by the fretted strings, or they may be uneven with loose fret ends. Some causes of uneven frets can be due to humidity causing the fretboard wood to shrink, uneven fingerboards or simply, incorrect fret installation at the source. In the event
of the guitar needing a fret level or "dressing" here are the basic steps required in order to bring a fresh level playing surface to each fret and re optimise performance of the playing surface.
Remove strings / neck and adjust truss rod to streighten fretboard
Secure any loose frets or ends

level fret tops relevent to eachother till even and groove free.
Re crown each fret top (method of filing to bring a dome top to the fret)

Polish frets to a mirror finish using a series of abrasives ranging from 400 grit to 0000 steel wool
Proceed to Set Up service 
After the procedure has been carried out, the next stage is to continue to the Set Up service. This is necessary for optimum playability and performance of the guitar. The quoted costs of the fret level service includes the set up procedure.
*Prices are a guideline and each instrument will be costed accordingly