Anchor Down: Here is my reefing sequence for a masthead rig. Now , what I do is not for everyone. In other words, a mate has to do what he thinks best in the situation he is in. Refer to the articles on the "ask all Sailors" section on reefing and you'll see what I mean. Some of those folks would scare the crap out of me if I was on their boat. The problem is your going to live - or die - with your decision so it better be logical.The second I think about reefing (generally this is preceeded by my rear end starting to pucker!!) is when I start the process as normally things are not going to get any better. They will probably get worse. First,I start by inducing as much twist as the main and jib will take. I'm spilling power. If I determine I can't safely get back to the marina I might consider heaving to and riding it out. You can't heave to with a rolled up sail. Assume I decide to fight my way back. I will then flatten the sails as much as possable. Flat sails do not generate power. If that does not work, then I start rolling up the jib. The jib is the engine and I'm trying to kill the power. Once I start rolling up the jib, sail trim goes out the window. My effort is not for a great looking sail. I could care less about it as I'm trying to control the boat. While I'm messing with the jib at some point I would have come up to a "fishermans reef" (luffed up the boat) and slapped a the first reef in the main.Eventually, the jib will be completely rolled up and I am focusing my attention on the main, which is now acting like a giant rudder or a big barn door. Lets assume things are getting worse. Since I have 2 reef points I would come up to a fishermans reef and slap in a second reef. After that the alternative is bare poles. While all this is going on, I would have stated the engine. Trying to start the engine when your sails are down is not a good time. In other words, if I could not start the engine for some reason I have to depend on my ability to sail out of the situation. If I'm under bare poles I'll motor back to the marina. Fortunately, I've never had to go that far in So Ca but the point I'm trying to make is that I've thought through a plan that works for me. As skipper, you are responsible for the well fare of your crew. In a tough situation, when the crew turns around and looks at you and you realize that you have no one to turn to and look at you better be prepared and have thought through a plan. Developing a plan in 35 to 45 knots of wind with rising seas is not the best time to formulate a plan!!