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I do this! I am bed ridden and have mobility issues that stop me from holding hardcopies.
For years now, what I do is:
1. Either scan an intact book 2-pages at a time via a flatbed scanner, OR rip it up into sheets to feed through a duplex document scanner.
Time difference between the two are days; ease, speed, & quality of the duplex surpasses the flatbed. If the book is OOP, rare, sentimental, etc I recommend you don't rip it, scan it flattened on the flatbed.
2. OCR via Adobe DC Pro or through Microsoft Onenote. It depends on the scans; Adobe hates darker pages with fancier fonts and images like borders, chapter art breaks, but Adobe's speed at batch OCR can impress you to stick to it despite more time needed proofreading. OneNote takes longer as its manual OCR grabbing, but has nearly flawless rate of spelling errors in comparison to Adobe.
3. Use an online line break tool to fix paragraphs and indents for you. Lifesaver, I swear.
4. Proof read by comparing the text output file (pdf, word, txt, etc) to the scans. Most common mistakes are ff, tt, mm, rr, mistaken for each other.
6. Put together in Word, polish it off, Calibre, and you're done!
I can finish a 300 page book in a week following the above steps. Initially it took 2+ months.
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