First, both drivers are EQ’ed flat (again, within reason) over a frequency window well beyond their final operating range. Next, LR4 filters are applied. I must confess to an unconditional preference for Linkwitz-Riley crossover filters. I find it amazing that for an art like crossover design that has been practiced for so many years, it has taken so long before someone finally took time to sit down and work out the correct way of doing it. There is no excuse for anything less than full phase coherence between drivers so that they cross over at -6dB. It just doesn’t get any better. Ever. 4th order roll-off will produce approximately 2nd order electrical slopes, which is enough for power handling.
Next, delay the tweeter to align it with the woofer. A sure-fire way of telling whether the first step has worked is when the delay corresponds exactly to the horizontal distance between the voice coils. After all, the first step removed group delay caused by the natural roll-off.
Finally, the icing on the cake. The sum of an ideal LR4 system is a second order all-pass with a Q of 0.7. In order to avoid the problems associated with correcting phase exactly, build an inverse all-pass filter based on theoretical ideal. This filter will be non-causal so there’s a good reason for using FIR. The step response of this system is precisely what we wanted: no pre-echo, nearly minimum phase.