Method of making a panel for use in a covering, including the steps of: providing a panel comprising an upper surface and a lower surface each extending within a different main plain, and at least an edge between these surfaces (2, 3), machining the edge to form coupling means (5, 6) to couple the panel to coupling means (5, 6) of another panel and to provide the upper surface with a lowered part at said edge of the panel, wherein the edge is machined such that the lowered part is provided with a cross-section perpendicular to the edge of the panel which varies along the edge of the panel, wherein the edge is machined by means of a milling tool, characterized in that the edge is machined either by swivelling or translating the milling tool with respect to the edge, wherein in case of swivelling, the milling tool is swivelled about a straight extreme edge of the lowered part to be formed, or the milling tool is swivelled about a line extending parallel to a straight extreme edge of the lowered part to be formed and extending between the extreme edge and the upper surface whereas an inclined lower section of the lowered part to be formed, and which lower section is adjacent to the extreme edge, is machined by a preceding machining step, and wherein in case of translating, the milling tool is moved towards and away from the edge during milling of the edge whereas an inclined flat lower section of the lowered part to be formed, and which lower section is adjacent to the extreme edge, is machined by passing the panel along another milling tool which has a fixed position with respect to the passing panel in a preceding machining step. providing a panel comprising an upper surface and a lower surface each extending within a different main plain, and at least an edge between these surfaces (2, 3), machining the edge to form coupling means (5, 6) to couple the panel to coupling means (5, 6) of another panel and to provide the upper surface with a lowered part at said edge of the panel, wherein the edge is machined such that the lowered part is provided with a cross-section perpendicular to the edge of the panel which varies along the edge of the panel, wherein the edge is machined by means of a milling tool, characterized in that the edge is machined either by swivelling or translating the milling tool with respect to the edge, wherein in case of swivelling, the milling tool is swivelled about a straight extreme edge of the lowered part to be formed, or the milling tool is swivelled about a line extending parallel to a straight extreme edge of the lowered part to be formed and extending between the extreme edge and the upper surface whereas an inclined lower section of the lowered part to be formed, and which lower section is adjacent to the extreme edge, is machined by a preceding machining step, and wherein in case of translating, the milling tool is moved towards and away from the edge during milling of the edge whereas an inclined flat lower section of the lowered part to be formed, and which lower section is adjacent to the extreme edge, is machined by passing the panel along another milling tool which has a fixed position with respect to the passing panel in a preceding machining step.