Wash the floors with soap and water.
Rinse the floors with water, and wait for them to dry.
Pour 1/4 cup matte finish polish into a paint tray.
Dip a sponge mop into the tray, and spread the polish onto the floor.
Allow the first coat to dry as directed by the manufacturer.
Apply a second coat of polish.
Sand the floor with three or more grits between 30 and 90. Sweep and vacuum between each.
Moisten a tack rag with mineral spirits. Use the rag to wipe the floor; this will pick up any residue left from sanding. Wait 10 minutes for the mineral spirits to dry.
Apply a single coat of polyurethane primer with a bristled brush. Start in the rear of the room. Cut in the perimeter of the room first, and then begin applying primer to the main floor space. Pour a small amount of primer onto the floor, and spread it around with the brush in long, even strokes.
Go over the area you just primed with a floor finish applicator to remove any lines left by the brush. Hold the applicator against the floor, angled toward your body at a 45-degree angle, so the primer is being pushed toward you. Wait two to three hours for the primer to dry.
Apply two or more coats of low-gloss polyurethane sealer with a clean brush and floor finish applicator. Wait for the sealer to dry between coats.