Place drop cloths on the floor, then set your furniture piece on top of the drop cloths, then put on rubber gloves and a dust mask.
Clean the furniture thoroughly with mineral spirits and 0000 steel wool, wiping away dirt, dust and grime. Rinse with a damp sponge and wipe down with a tack cloth thereafter. If the furniture is still damp, allow it to air dry before continuing.
Apply a smooth, even coat of lacquer using a paintbrush, following the wood grain in the furniture. Let the lacquer dry for two to three hours, soaking the brush in paint thinner.
Rinse the paintbrush under tap water, then apply a second coat of lacquer in the same manner, going with the wood grain. Let the second coat dry for two or more hours, while soaking the paintbrush in paint thinner.
Brush on a third coat of lacquer once the second coat has dried. Then let dry completely thereafter. Gently sand the lacquer finish with ultra-fine grit sandpaper, then wipe down with a clean tack cloth to finish.