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  There is nothing mysterious about abstracting.It's no mystery!
  Advice for Abstracting  Updated August 17, 2006  

The rule: Arkansas Supreme Court Rule 4-2(a)(5) governs the preparation of abstracts:

Abstract.  The appellant's abstract or abridgment of the transcript should consist of an impartial condensation, without comment or emphasis, of only such material parts of the testimony of the witnesses and colloquies between the court and counsel as are necessary to an understanding of all questions presented to the Court for decision. Depositions shall be abstracted in similar fashion. For ease of abstracting, the court reporter shall provide the attorney, at cost, a copy of the transcript in an electronic form, e.g., a computer diskette, so that material may be electronically copies and placed in the abstract. (If the court reporter does not have the requisite equipment, then this requirement shall not apply.) Pleadings and documentary evidence should not be abstracted. On a second or subsequent appeal, the abstract shall include a condensation of all pertinent portions of the record filed on any prior appeal. Not more than one page of the transcript shall in any instance be abstracted without a page reference to the transcript. In the abstracting of testimony, the first person (i.e., "I") rather than the third person (i.e., "He, She") shall be used. The Clerk will refuse to accept a brief if the testimony is not abstracted in the first person or if the abstract does not contain the required references to the record. Whenever a map, plat, photograph, or other similar exhibit must be examined for a clear understanding of the testimony, the appellant shall reproduce the exhibit by photography or other process and include it in the Addendum with a reference in the abstract to the page in the Addendum where the exhibit appears unless this requirement is shown to be impracticable and is waived by the Court upon motion.

(click here to read text of Addendum rule).

Therefore, for the contents of the record that must be abstracted, follow these guidelines:
 
bulletAbstract matters in the designated record in the same order in which they were assembled by the lower court's clerk. The testimony or colloquies between court and counsel may appear as deposition testimony in an exhibit, in pre-trial proceedings such as motion hearings, or at the trial itself. Do not abstract deposition testimony which was not made part of the appellate record.
 
bulletBegin each new item in the Abstract with a heading setting out the name of the item (e.g., Direct Examination of John Doe; Deposition of Mary Smith). You may add additional identification information if it will prevent confusion (e.g., Motion Hearing of July 22, 2001). Don't put a heading at the bottom of the page with no text beneath it; see Brief Format Requirements.
 
bulletAbstract all material testimony (anything in the record typed up in Q & A format) in the first person, incorporating the question into the witness's answer. Include material testimony which is unfavorable to your client, no matter how much you hate to do it. Click here to see a side-by-side example of Q & A converted to first-person narrative.
 
bulletDo not abstract non-material recitations or boilerplate like common stipulations to the taking of depositions. Omit testimony not material to the issues on appeal, including objections and responses which are not related to the basis of the appeal.
 
bulletIf a person's exact words are at issue, you may reproduce them exactly. For example, the reviewing court may need to see the precise wording of an opponent's objectionable question or a judge's ruling from the bench. Do not overdo it, though, or you risk the perception that you were too lazy or incompetent to properly abstract these exchanges.
bulletProvide a record page reference for each page of the transcript you abstract (Note: former rule required reference for every two pages; this is no longer the rule!) Set off the page reference from the regular text by putting it in bold, e.g., R. 45, or enclosing it in parentheses, e.g., (R. at 45.).
 
bulletThe Abstract should be double-spaced, just like rest of the Brief. The Abstract is not counted in your brief's page limit. For an appeal from a lengthy trial, the Abstract might even be longer than the Argument portion of the brief! Number the pages of the Abstract distinctly from the pages of the brief (e.g., Ab-1).