Assess the furniture to determine where you wish to distress it. To create a natural and realistic distressed appearance, concentrate distressing along furniture edges, on chair rungs and over horizontal surfaces.
Hold the fine-grit sandpaper in your hand and run it lightly over the area you wish to distress. Run the sandpaper back and forth two or three times and then stop.
Wipe the sanded surface with the tack cloth to remove the sawdust.
Examine the sanded surface to see if you distressed it satisfactorily.
Repeat the sanding and wiping process if you desire more distressing. By working slowly, you will not remove too much paint. You can always go back and sand away more paint, if necessary.
Wipe down the entire furniture piece thoroughly with the tack cloth after you finish distressing it.