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1. Determine the difference between the required abutment height and the current sill level.
2. Calculate the amount of fill needed to bring the abutment up to the desired height.
3. Use compacted soil, granular fill, or other suitable material to form a base for the abutment.
4. Construct a retaining wall at the back of the abutment, if necessary.
5. Backfill with suitable material until the desired abutment height is reached.
6. Compact the backfill material to ensure it is stable.
7. Place concrete on the abutment to provide a solid foundation.
8. Finish the concrete at the desired height.