Pry off the lid off of the polyurethane can using a screwdriver or paint can tool. Stir the polyurethane lightly with a small paint stick if it requires any mixing. Do not shake or stir vigorously. The consistency should appear smooth and slightly cloudy with no streaks.
Dip a 2-inch or 4-inch foam brush into the can and allow it to soak up some of the liquid. Place the brush at the furthest point of the stained surface and slowly draw it toward yourself. Keep even pressure on the brush and stop as soon as coverage is not consistent.
Refill the brush and continue until the first row is finished. Continue applying smooth, straight coats with approximately 1/4-inch overlap until the entire surface is covered.
Switch to a smaller 1/2- or 1-inch brush for smaller or rounded surfaces and apply with long, even strokes until these surfaces are also covered. Let the polyurethane dry for at least three hours and then check to see if it is sticky.
Scuff the polyurethane surface lightly with very fine-grit sandpaper, once it is completely dry. The idea here is to smooth out imperfections in the application and give the second coat a better surface to bond to.
Wipe the surface down with a clean, soft cloth to remove dust or other materials that may have settled on the surface during drying or from sanding.
Apply a second coat of the polyurethane to all surfaces in the same manner as the first coat. Again, let this coat dry for at least three hours, scuff with the sandpaper and wipe off the surface.
Spread a final coat of the polyurethane over the stained object and let it dry for another three hours. After ensuring that it is completely dry, sand any imperfect sections lightly and recoat those sections if necessary. Allow the surface to dry overnight.