Scrape away any flaking paint or stain using the paint scraper. You can skip this step if you're sanding new furniture in preparation for a first application of paint or stain.
Wrap a sheet of rough-grit sandpaper around your piece of scrap wood. Rub the sandpaper on flat sections of your furniture using long, smooth strokes along the grain of the wood.
Test the section your are sanding with your thumb after two or three strokes. You'll know you're finished when the wood feels smooth.
Wrap the paper alone around round pieces of your furniture. Twist the paper in a spiral, using long strokes up the shaft of the round segment. Test these areas as you did the flat sections.
Repeat steps two through four using fine-grit sandpaper, aiming for a smoother finish.