Although you don't need to drill a pilot hole before driving drywall and deck screws, it is important to drill pilot holes before driving ordinarky screws into all but the softest of woods.
A pilot hole needs to be sized properly so that it allows the screw to enter the wood without too much resistance but is small enough to give the screw's threads solid material to grab and hold.
To counterbore for a flat-head screw, you will need to drill three separate holes, as shown in the illustration, unless you utilize a special "pilot bit" that drills all three holes--for the counterbore, shank, and threads--all at once.
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