Spray your pieces of furniture evenly with all-purpose cleaning spray. Wipe down the pieces with lint-free cloths.
Attach a piece of 80-grit sandpaper to the bottom of an electric sander. Run the sander across the surface area of the item, buffing off the old finish. Repeat with 200-grit sandpaper and 300-grit sandpaper to fully remove the old finish and prepare the item for the lacquer.
Run a tack cloth across the surface area to wipe off all the dust from sanding. Take each piece, if possible, outside or to a well-ventilated area.
Tape off any areas you don't want to get lacquer on. Hold the can of lacquer 10 inches away from the surface. Cover each piece of furniture with a light coat of lacquer, moving the can in even uniform strokes. Allow it three hours to dry and then repeat.