Seal off the room containing the floor you want to sand by closing surrounding doors. Sanding polyurethane stirs up a lot of dust, you don’t want it to spread to other areas of your home. If you’re sanding a smaller object such as a table or other wooden piece, move it outside where the dust won’t be a problem.
Load your drum sander or handheld sander with a sandpaper wheel. A drum sander is much larger than a handheld sander and should be used on larger areas such as hardwood floors. Use a handheld sander for smaller projects such as furniture.
Plug in the sander and turn it on. Lower the sander to the surface you wish to remove the scratches from and move it in a constant back and forth motion over the area until the scratches are worn down.
Sand the entire surface of the floor or object. If you’re going to refinish a polyurethane coated surface, sand down the entire surface to remove all potential scratches. Once the surface has been sanded, you're ready to reapply a polyurethane finish.