Set your marking gauge to the thickness of the pins you want to cut. Mark the shoulder lines on both sides of the board that the tails will be cut from with the marking gauge. Clamp the tail board into a vise just above the shoulder line.
Mark the position of the sockets that lie between the dovetails. Place the handsaw on the mark, tilt the saw slightly to the side and cut down to the shoulder line. Tilt the handsaw to the other side and cut again.
Remove the wood from the vise. Use a chisel to remove the sockets by pressing the chisel straight down then tapping it lightly with a hammer until the socket is removed. You may need to flip the board over and cut with the chisel from the other side to remove all of the socket.
Adjust your marking gauge to the depth of the tails you just cut. Mark the depth on both sides of the board the pins will be cut from. Put the wood in the vice. Place the board with the tails on top of the pins board so they form an "L" shape. The edges should be flush.
Mark the position of the pins with a fine blade knife or marking pencil by using the dovetail board as a pattern. Set the dovetail board aside.
Cut straight down with the dovetail or jeweler's saw on the lines just marked. Cut the shoulders out as well. Switch to a coping saw and cut out the waste between the pins. Use a chisel to remove any waste missed by the coping saw.
Fit the two pieces together by pressing the dovetails and pins together. Gently tap with a hammer to ensure a tight fit.