Yes, what you say is correct. None of the Dalek plans booklets (or templates) compensate for the thicknesses of materials because they can vary so much. You need to pick your materials and compensate for the thickness.   The template is, maybe, difficult to understand in isolation and should be cross-referenced with the 2005 Dalek Plans booklet.   The NSD shoulders have a 'core' shape, just like the classic Daleks. On the Classic props this is decorated with collars, which are offset from the core shoulder shape by small spacers placed between the shoulder wall and the collars.   On the NSDs, there are two layers wrapped over the core shape. These layers are solid, rather than being offset collars with space/air behind them.   When the plug/pattern was made for the original NSD shoulder mould, a set of standard, Classic Dalek shoulders were used as a staring point. A layer of Plastazote foam material was then glued onto the shoulders and carved into shape, creating the first layer of offset material. A second layer was then added over the top of (some of the) first layer. (There are some photos of this in the Gallery section, in the 'Dalek' episode gallery.)   After tidying, filling and sanding, a mould was produced from this pattern and a set of fibreglass shoulders made using that mould.   Because many Dalek builders make the shoulders for use directly on a Dalek and not as a pattern for making a mould, they can't use foam to build up the layers (it isn't tough enough). That's why builders have to get creative and build up the two layers using tough but lightweight materials. Hardboard or thin MFD combined with lightweight wooden spacers is a popular choice and the finished shoulders are usually not too heavy, though nowhere near as lightweight as a set of fibreglass shoulders.   The inner 'core' shape is the most important on the template and the one you need to follow when cutting the top and bottom shapes (less your material thickness). The markings for the other layers are a guide for how the layers wrap around the core, and how thick they are at any given point around the shoulders.

Just added this below on another thread I started in the shoulders section, but for clarity I will copy it here.   I have dowloaded this base template, printed them and taped them onto a sheet of plywood. I am now in the process of marking out the cut lines however, need some confirmation on where to cut. The more I study the template the more I think I understand it, but if how I see it now is correct then, I had completely misunderstood it at first.   Am I correct in my presumption that, if I make up my shoulders like those in this build, I need to cut my upper and lower rings using the lines marked 'Inner shoulder frame, upper outer edge' and 'Inner shoulder frame, lower outer edge' , but also need to deduct the thickness of the cladding (hardboard) from these profiles, so that when I clad the rings with a sheet of hardboard or similar, the outside profile will be of that labelled 'B' on the template.   Then, when I screw / glue on the various shoulder attachments, like these here, the outside perimeters should be equivalent to those shown on the template marked 'A,' 'C' and 'D'?

I have, but haven't found any builds showing the use of these plans and what lines to follow for cutting out the lower and upper rings? Sorry I had not linked the plans template for the shoulders that I am using: 2005 Series Dalek 1:1 Scale Shoulder Base Template    

Cheers Scouse Dave - we always try to interact with as many people as possible. It's easier when you're at the head of the patrol!