This guide is no longer valid since eBays new rules have now set new guidlines on this subject.  I personally feel this should have been done years ago, but on the other hand, it does show that eBay is starting to listen to buyer and seller complaints about excessive S&H Fees. It made the playing field tilted toward the mass sellers who regularly used a bogus opening bid and then back loaded their profit and all other costs into the S&H Fees.