Actually on an elk the very first cut I make is from the head down the spine and then around the belly. Always use the gutless method on elk unless you're in a pasture with a loader! You've got to break it down to move it anyway. As SDB said, cape one side, remove those 2 quarters and tenderloin, turn it over, cape the other side, remove those two quarters and tenderloin, remove the head at the atlas bone (the cupped bone at the top of the neck), then when you've caped the head it is much easier to cut the skull in the proper place from behind. I plan on following just this procedure in 3-4 weeks!