There are numerous advantages to a
lacquer finish.
A properly completed lacquer finish is clear, durable and dries very 
quickly. By hand-rubbing your lacquer finish, you can take it one step 
further and
give it a mirror-like shine. The steps to creating this glossy finish are 
relatively simple:

Sand your raw woodworking project using progressively finer grits of 
sandpaper, and then remove all of the sawdust to prepare for finishing. 
Begin by first
applying a
pre-stain conditioner.
You can also create your own type of pre-stain conditioner by mixing one 
part shellac with five parts denatured alcohol. Either of these products 
will seal
the wood and give the stain a more even color.
If you choose to use the shellac sealer, sand the project
lightly with 400-grit sandpaper to remove any ridges or high spots that may 
have been left behind.
Wipe the project with a tack cloth to remove any dust that may remain.

Next, apply your stain of choice, following the instructions on the stain 
container. Allow the stain to dry for 24 hours. If another coat or any other 
staining
is required, take those steps before moving on.

With the staining completed, apply a light coat of lacquer to the entire 
project. Spraying is the traditional method of applying lacquer, although 
modern
brushable lacquers are acceptable options, (they can be a bit more 
temperamental than spray lacquers). Let the first coat of lacquer dry 
completely before
adding a second coat. Typically the new coat will dissolve a bit of the 
previous coat, allowing the two coats to mix and even out any over-spray 
areas.
After the lacquer dries, should you find any spots that have excessive 
lacquer (drips, runs, orange-peel, etc.), you can lightly spot-sand with 
400-grit
sandpaper followed by tack cloth.

Add several more thin coats of lacquer. Always remember that with lacquer, 
less is more (so to speak). Avoid the temptation to over-apply the lacquer, 
as
more problems are created by too much than not enough lacquer.

After you have applied as many coats as you feel necessary, allow the final 
coat to dry for at least 24 hours. Then, lightly wet the surface and sand 
the
entire finish with 400-grit sandpaper. This step will dull the finish, but 
it is a necessary step.

Follow this dulling step by buffing the surface with 0000-steel wool (which 
will dull the surface even more).

Next, lightly wet the surface with some soapy water, then sprinkle on some 
pumice powder and, with some cloth (such as an old T-shirt) wrapped around a
sanding block, rub the finish thoroughly. Use a clean, damp cloth to wipe 
down a section after rubbing with the pumice mixture to check your progress.
After properly rubbing with pumice, you should have the equivalent of a 
semi-gloss finish.

For an even glossier final look after completing the pumice step, rub down 
the project using some rottenstone with a little bit of butcher block oil 
for
a lubricant. The rottenstone is a much finer abrasive than the pumice, and 
is a perfect compliment to the pumice finish (be sure not to skip the pumice
step, as rottenstone won't give the same results alone).

As a final step, apply a thin coat of paste wax. Buff the wax to a 
mirror-shine.

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