Utilizing ET is not too difficult if you hire the services of a trained ET professional for flushing and embryo transfer. The most difficult part for the cattle owner in that scenario is following a synchronization protocol for the recips. Their are classes available that teach donor/recip management, flushing, freezing and embryo transfer. But learning to do it yourself is not economically practical unless you plan to use the technique extensively. Not only are the classes pricey but you will need a lot of expense equipment - microscope, incubator/freezer, various media, plastic ware, etc.
I do a little ET work for my own cattle, maybe once a month or so, with reasonable success. But I am sure that someone who does it everyday would have a higher effciency rate than I do.