[dogtown tom]

ehenry ...My question is this: I have three hand guns to ship. Which is best: ship all three in the same box or ship each one in a separate container?

I recommend one box. There is no benefit to multiple boxes.

..... I am the executor of a friends estate. He has passed, the will has been executed and the estate has closed. The will specifically said that these guns go to his son. The trick as I understand it is the way I label the package when I send it. I am to ship from the son, 123 my street, mytown, MS 39999 to Son, C/O FFL Licensee, FFL Holders address, Tok,AK. Coming from himself to himself is not a 'transfer'.

Whoever told you there was a "trick" is giving you terrible advice......and it sounds like a felony.
While Federal law provides an exemption to the typical interstate transfer requirement, this isn't it. And is different than the situation Kev described.

Federal law says the son can come to the state where the firearms are located and take immediate possession. If he then chooses to ship the firearms to himself at his home in another state he can (or he could drive back, take a train or fly with the firearms as checked luggage).

If you ship the firearms to a licensed dealer in the sons state, the son WILL have to do a 4473 and pass NICS. (don't falsify the label as coming from the son....they aren't)

Son can just pick the guns up. Therefore the FFL license holder is not required to fill out transfer forms. The FFL holder in Tok, AK that I am shipping to told me this. If that makes sense.

The dealer in Tok, AK is horribly wrong.
It is no different than any other interstate transfer of a firearm.
You (not the son) are shipping a firearm interstate to a licensed dealer. There is no exemption from a 4473/NICS for such a transfer.

If you ship the firearms and falsify the shipping label with the sons name to the sons address in AK....you commit a felony as does the son.

I highly recommend finding another licensed dealer to ship to......this one is an idiot of the highest order.