According to my observations, deep lapping produces the following result: the CPU temperature when running 3DMark2001 is 3 degrees above mainboard sensor. Compare that with 4 degrees after normal lapping. Other applications are more demanding: Quake 3 and Stability Test run the CPU at 4 to 5 degrees above mainboard, BurnP6 runs at 8 to 9 degrees above mainboard. The process of "normal" coppermine lapping involves the removal of the blue plastic coating and nothing else. This method is relatively safe and positively recommended for beginners. All you need to do is to lap the CPU with very little force for 30 seconds on grit 1200 paper. However, it is absolutely critical to keep the CPU in an exact horizontal position. This can be achieved by touching the CPU with one finger only, pressing lightly on the precise geometric centre of the substrate.
FULL STORY @ FROGGY (http://www.froggy.com.au/frogge/pepper/lap/lapreport1.html)