I've been a bit lazy to carve lately, I only made this spoon from a walnut branch. It is not sanded, just polished with a pebble.
If you want to know how to do it: first you must find a perfectly smooth stone because every tiny crack would leave scratches on the wood. Then simply polish the surface of the spoon. It will soften the edges and the traces of your knife cuts. But the cuts will be still visible to some extent, so the spoon must be carved nicely enough in the first place :)