Montresor's destruction of his foe is carried out at dusk. He leads Fortunato through the darkness "down a long and winding staircase" "into the inmost recesses of the catacombs" "at the most remote end of the crypt" (211). Montresor dons an appropriate "mask of black silk" and wraps a "roquelaire closely about his person" (210). Within this cloth is concealed a trowel, the instrument of Fortunato's destruction. Masonry is cloaked from Fortunato, yet he claims to be a Mason. The complete and utter irony of the situation in "The Cask of Amontillado" is incredible. The reader again sees this when presented the bones that "lay promiscuously upon the earth" beneath which lay the "building stone and mortar" that are used to forever seal Fortunato's fate (212-13). In relevance, Edward H. Davidson says "one of the curiosities of Poe's treatment of death was that death became a very elaborate ritual" (Davidson 152). Montresor's use of secrecy in the destruction of his adversary is significant as it ironically relates to Fortunato's status as a Mason. .
In this story, a Mason ends up shrouding a Mason in masonry. In addition to this fundamental instance of situational irony, there is also dramatic irony that Poe creates by allowing the reader to know Fortunato's ultimate destruction while Fortunato himself is entirely unaware. When Montresor asserts that he is indeed a mason (aware that he did not recognize the sign) the reader begins to realize what is to become of Fortunato, although his fate is somewhat evident from the outset of the story. As he relates the ancient motto of his Scottish arms: "Nemo me impune lacessit," or "no one insults me with impunity," the reader perceives that Montresor's vengeance may extend to the history of his ancestors (quite possibly also Masons), and the fool Fortunato thinks only to reply, "Good!" (211-12). Montresor's intentions are obvious to all but Fortunato from very early on in the story, and nobody but Fortunato is to blame for this.