The use of "levels of abstraction" in philosophical analysis (levellism) has recently come under attack. In this paper, we argue that a refined version of epistemological levellism should be retained as a fundamental method, which we call the method of abstraction. After a brief introduction, in section two we make clear the nature and applicability of the (epistemological) method of levels of abstraction. In section three, we show the fruitfulness of the new method by applying it to five case studies: the concept of agenthood, the Turing test, the definition of emergence, quantum observation and decidable observation. In section four, we further characterise and support the method by distinguishing it from three other forms of "levellism":...