I tend to score the shoulder every cm, then cut through deeper in the middle and pull the skin out to the sides while cutting through the fat underneath with a sharp knife, I am using kai shun knives though so they cut through it all like butter.
Then I season with salt and pepper and wrap in foil and stab a few holes in it, the package goes in the smoker towards the end of the cook for a few hours. When you open it up it's like a firm but jelly like sheet. Then I take the foil off and stick it in the oven on 200 until it's crisped up - mouth wateringly melty crackling... and I never really liked crackling!