Wipe the furniture with a damp cloth to remove dirt and dust. Allow the piece to dry completely.
Paint the furniture with a base color. Allow the paint to dry thoroughly.
Squirt Elmer's Glue all over the area you wish to crackle, using a liberal amount of glue. The thicker the glue, the larger the cracks; if you want fine cracks, use a thinner layer of glue. Spread the glue with a foam brush. Allow the glue to dry for only a few minutes until it's tacky but not hard.
Paint the top coat color directly on the glue using a paintbrush or foam brush. Use straight strokes, painting in one direction only. The top paint coat will crackle as it dries. Allow the paint and glue to dry completely before using the furniture.
Apply a polyurethane sealer with a foam brush. This step isn't necessary but will increase the longevity of the crackle finish on furniture pieces that are used daily.