2. SAND THE WOOD.Initially use a larger grit sandpaper like a 60 grit or a 100 grit. Lightly sand with a finer grit like 220 for a smooth unfinished surface.
3. CLEAN THE WOOD.Clean off the newly sanded wood with a brush and follow that up with a tack cloth.
4. STAIN THE WOOD.Rub in with a dry cloth. Allow to dry according to the instructions on the can.
5. FINISH THE WOOD.Apply 2-3 coats of polyurethane allowing to dry fully in between coats according to the instructions on the can. Sand in between with a 220 grit sandpaper and wipe down prior to reapplying the poly.