Wrap all but the top of the night stand with newspaper and secure it with tape. Push the edge of the newspaper almost to the top of the night stand and tape it down. Be sure to cover all the areas of the night stand that are not being refinished.
Sand the top of the night stand, beginning with 60 grit paper. Use a hand or orbital sander to remove the clear coat and top coat of finish from the night stand. Wipe away the dust.
Remove any stain or remaining top coat finish using 150 grit sandpaper on a hand or orbital sander. Sand evenly back and forth until all cover is removed.
Smooth the top of the night stand using 220 grit sandpaper. Work slowly and smoothly to prepare the surface.
Paint or stain the top of the night stand. If you are painting, use a paint sprayer to cover the top evenly. If you are staining, use a brush to cover the entire area. Allow it to dry for 24 hours.
Add a clear coat to the top of the night stand. Spray or brush on a clear protective coat. Allow it to dry for 24 hours and then add a second layer of the clear coat. Allow it to dry for at least 24 hours before you use the night stand.