Sand the driftwood with 80-grit sandpaper, but only over spots and blemishes that you wish to buff out. Natural pieces of driftwood are often speckled with imperfections, which to some people are is what makes them so attractive. Do not sand the entire piece of driftwood with 80-grit sandpaper or you will sand away the tough exterior.
Use 180-grit sandpaper on the driftwood next. The 180-grit sandpaper is a finer sandpaper, which is used for smoothing out surfaces. Rub the sandpaper all over the driftwood to smooth out the edges and spiky pieces.
Remove any dust or residue from the sanding with a dry rag. It's important to clean the surface of the driftwood prior to applying the lacquer, otherwise the dust and residue will be permanently fixed into the finish and the wood will feel gritty instead of smooth.
Paint the lacquer onto the driftwood with a paintbrush. Lacquer is a fast-drying finish. Allow it to dry for one hour.
Use 180-grit sandpaper to lightly sand the lacquer once it dries. Sanding in between coats is a technique that helps wood items maintain a smoother finish, because the sanding removes any imperfections in the stain. Avoid sanding the wood too hard or else you risk sanding through the stain.
Apply a second coat of lacquer. Wait another hour for it to dry. Since lacquer is a thin finish, apply a total of four coats to the driftwood. It is your choice whether or not to continue sanding in between dried coats.