Sand the exposed surfaces of the cabinets with fine-grit sandpaper to prepare them for paint. Clean them off with a tack cloth.
Brush an even coat of paint onto the cabinets with a paintbrush. Allow the paint to dry 24 hours.
Sand the edges, corners and other areas where natural wear would occur over time to create a distressed appearance. Wipe down the sanded areas with a tack cloth.
Brush on a dark paint glaze over the cabinets with a paintbrush. Rub through the glazing with fine steel wool pads in any areas where you want a distressed look just after painting the cabinets. Allow the glaze to dry for 72 hours.
Apply a clear polyurethane finish with a nylon brush to seal the distressed cabinets. Allow the finish to dry for 72 hours before use.