Size tenon thickness, width, and length proportionally to the workpiece, and get matching mortise dimensions.
Tenon
Shoulders
Mortise
Cut the tenon first, then fit the mortise to match. Choose the nearest available chisel or router-bit size for the mortise width and adjust the tenon cheeks accordingly.
Traditional proportions that produce a strong, well-fitted joint:
Always cut the tenon first and fit the mortise to it — it is far easier to pare a tight mortise to fit than to add material back to an undersized tenon. Choose the nearest chisel or router-bit size for the mortise width and adjust the tenon cheeks to match.