Move your writing desk to a good work area. A garage or other indoor area where there isn't worry about getting stain or finish on the floor is best. Also, be sure you have room for the desk and for you to get all the way around it while you're working.
Sand the top. Before you can apply any stain or finish, you need to sand the wood surface to get rid of any nicks, scratches or other stains. Start with the coarse sandpaper, then move to using the finer grade to smooth out the surface to get it ready for finishing.
Wipe the wood. Use the cotton cloth to wipe the dust off the top of the table. Let the dust settle again, then wipe off the table top once more.
Apply the sanding sealer. Sanding sealer is a type of thin polyurethane or varnish that is able to get down into the tiny nooks and crannies that are present even in sanded wood. It also is absorbed slightly into the wood, which causes it to expand slightly. Dab your brush directly into the can and then apply to the top of the desk using long strokes that go from one end of the desk to the other in the direction of the grain. Once you've completely covered the surface of the desk, let it dry overnight.
Sand lightly the top of the desk again. Rub with a sheet of the fine grade sandpaper over the whole surface of the desk, using a gentle touch. The idea is to cause the sanding sealer to cloud; this makes the surface ripe for adherence to the varnish that will be applied next. Once the whole top has a cloudy look to it, rub it lightly with a clean cotton cloth to remove any dust.
Apply the varnish. Use your brush to apply a coat of varnish to the top of the desk. Once again, use long strokes and follow the grain. Keep it up till the entire desktop has been covered. For a writing desk, one coat should be enough. Let dry at least 24 hours before use.