Rebecaa DeGroot gave a wonderful demo of how she  makes her walking bowls. After she turns the bowl ( 1/8" thin at the top  and 1/2" thick at the bottom leaving enough room for carving), she  spindle turns the legs, bandsaws and reglues them with a veneer spline  at the knee joints for strength. She wraps a piece of #2515 3M tape to  hold the glue joints  together until they dry. For carving the bottom of  the bowl she uses a Foredom DS carving tool. She puts the motor in  reverse while doing the carving and moves the tool away from her body.  This helps her with better tool control and the dust gets blown away  from her rather than towards her. She starts the carving midway between  two hips and ends in a sweeping motion towards the hip. Then she  repositions the hold on the bowl and does a similar sweep going the  other way towards the other hip. She uses medium and fine grit 2" long  saburrtooth bits for her carving.

Rebecca has a podcast that you can join on facebook or any podcast app. It is called "You Made That".

You can also find her on Youtube at Rebecca DeGroot.

Foredom SR Carving Kit.

She uses a Wecheer hand piece in addition to the Foredom hand pieces for carving.

You can find saburrtooth carving bits at Saburrtooth.com. You will get a 10% discount if you use the code YMT during checkout.