Remove the doors and any additional hardware from the cabinets. If the cabinets have drawers, pull them out and remove the handles. Set all hardware and screws aside in a safe place. Open all of the windows and doors in your work area to allow for proper air ventilation.
Spread lacquer thinner over the surface of the wood. Work on small sections at a time. For example, work on a single door, drawer or panel on the cabinet instead of spreading thinner over every surface at once. Allow the thinner to sit for the directed amount of time — this varies by product, so see the manufacturer's instructions for detailed information.
Scrape the lacquer off the wood with a paint scraper or putty knife. Spread more lacquer thinner and continue scraping as necessary until all of the lacquer has been removed.
Clean the wood with a solution of one part trisodium phosphate to four parts water. Scrub with a soft-bristled, nonmetallic scrub brush, sponge or cloth. This will remove any residual lacquer and will neutralize the lacquer thinner so it doesn't interfere with the repainting process.
Sand the cabinets. This is only necessary if the cabinets were stained. If the cabinets were painted, then the lacquer thinner will have removed the paint as well as the lacquer. If you need to sand, use a hand-held belt sander, sanding block and sanding sponge to sand the wood until the stain is gone and the surface is smooth. Wipe the cabinets clean with a tack cloth.
Paint or stain the cabinets. If you use stain, apply it with a brush, rag or roller, going with the grain of the wood. Wipe the stain with a clean rag until no more stain comes off the rag. Apply paint with a brush. Allow the cabinets to dry before adding additional coats if desired.
Apply lacquer only if you used stain. If you painted, you can leave the wood as it is, or apply a sealant that is compatible with painted surfaces. If you're using lacquer, mix the first application with an equal amount of lacquer thinner. Subsequent coats can be 100 percent lacquer or 80 to 90 percent lacquer with 20 to 10 percent lacquer thinner.