Remove the knobs or handles of the dresser, if necessary, using the screwdriver. Set aside.
Put on the protective gloves, and spread out newspaper or a drop cloth to cover your working surface. Remove the drawers from the dresser.
Apply the paint stripper as directed by the manufacturer to remove old paint or varnish.
Allow the stripper to remain on the wood for the time recommended, and then scrape the surface of the wood gently with a putty knife. If the old paint or varnish is soft and loose, remove it from all the surfaces using the putty knife and some steel wool.
Rinse the surfaces with water or turpentine, as directed by the manufacturer. Allow the wood to dry completely.
Sand the surfaces, following the grain of the wood, using first the 120-grit sandpaper and then the 220-grit sandpaper. Doing so will clean off any remaining varnish and prepare the wood for restaining. Wipe the surface with a damp sponge to remove any wood dust.
Apply a layer of gel stain using the paint brush, following the manufacturer’s directions. Buff away excess stain using a clean rag between coats.
Finish the dresser with a layer of tung oil, which is a penetrating that conditions and protects wood. Drip some oil onto a clean rag, and rub the oil into the wood. Buff away any excess oil.
Replace the knobs and handles, and place the drawers back in the dresser.