Remove hardware from the furniture with the screwdriver. Remove drawers and shelves prior to painting.
Fill the bucket with warm water and add dishwashing detergent. Saturate the cloth with soapy water and wash the furniture surfaces well. Rinse away the soap and allow the furniture to dry completely.
Sand every surface of the furniture carefully with the sandpaper to scuff the surfaces and make them rough. Rough surfaces are necessary for the primer to adhere properly.
Wipe the entire piece of furniture with the tack cloth to remove the sanding dust.
Place the furniture onto the drop cloth to keep floor surfaces clean.
Load the paintbrush with the latex primer and paint the prepared surfaces of the furniture with the primer. Apply the primer in a thin and even layer, working carefully to coat the furniture thoroughly.
Allow the primer to dry and cure for at least one week to ensure that the paint adheres properly to the primer.
Load the paintbrush with the paint to apply the paint over the primer. Apply the paint in a thin and even layer to coat the surfaces completely. Allow the paint to dry and apply a second coat, if you desire. Allow the paint to dry for at least 24 to 48 hours.
Apply the polyurethane sealer to the furniture in a thin and even layer to seal the paint and give it a glossy or matte finish. Allow the polyurethane sealer to dry completely.
Reassemble the furniture.