From someone with limited experience in scrapers, but who has been reading everything he can get his hands on:
Scrapers are prepared differently depending on what you intend to do with them. For coarse work, filing them to a 45 degree angle and then rolling the edge works fine. You can also stone the edge before rolling. I haven't tried this, but I suspect it gives a smoother cut while removing the same amount of material. For shaping however, a filed edge is fine and works quite well.
For finishing work, you want a square edge, and you want to go over it with a fine whetstone to polish the edge. Then roll the edge with your burnisher.
Incidently, there is a fellow who uses glass microscope slides to scrape with and swears by them.