Do a google search for heatsink lapping guides. That's what I'm doing too for my SLK-800u that is expected for delivery later this week. I also heard that the bottoms weren't polished/finished so I will be using various grits starting from 200 and working my way up to 800 if i can find more...
What I did for my other heatsinks: Buy a pack of sand paper from your local home depot (the one that comes with different grits and is WET SANDING FRIENDLY!!). Get home, wet the sand paper for about 5 minutes and put the sand paper on something extremely flat (perfectly flat like a mirror surface) and start sanding away. I bought one of those 3 packs that has 200, 350 and 400 grit sand paper. I sanded with 200 grit for about 30 minutes, cleaned the bottom with a lint free cloth and rubbing alcohol. Move onto the 350 grit (make sure it's wet because you don't want copper particles in your eyes..trust me) and sand for another 30 minutes. By now your arm should be hurting - GOOD! Move to the 400 grit and sand for another 30 minutes or until you can see a reflection. If you need to go for a higher grit, then do so as it will give an even smoother finish with a super duper mirror finish. Finish the entire project by cleaning the heatsink thoroughly and polishing it with some sort of polisher...