The most difficult part of the carving process is working the face, and portraying the special characteristics of each god. Matsu's eyes must slant at a 15 ° angle and look down attentively to a lower level where her worshipers will stand.
面部雕刻最難拿捏此外，主神的部屬，像媽祖的千里眼、順風耳，關帝爺的關平、周倉，保生大帝的卅六將官…… 等，多顯出威武剛毅、正義凜然的氣勢。