Select the lacquer type to use, such as nitrocellulose lacquer, acrylic lacquer or catalyzed lacquer. Nitrocellulose lacquer offers good water resistance but is sensitive to heat and tends to yellow over time. Avoid this lacquer if you have furniture that will be exposed to the elements. Choose acrylic lacquer for light-colored woods. This type of lacquer has many of the same characteristics as nitrocellulose lacquer, but it doesn't yellow and will not exhibit an amber color when applied to light surfaces. Catalyzed lacquer is more complex, made of two compounds that create a durable finish.
Wipe down the furniture with a damp cloth or non-solvent cleaner to prepare it for the lacquer. Any dust particles will adhere to the lacquer and cause a visible flaw in your finish. Allow the furniture piece to dry before proceeding.
Apply a thin layer of lacquer with a brush or spray gun if you have one. Wear goggles and gloves if you use a spray gun. Keep the gun between 5 and 8 inches away from the furniture and apply the lacquer in the same direction each time. Brush lacquer on in the same fashion, always moving in the same direction. A spray gun will result in a smoother application. Allow the first coat to dry between 24 and 48 hours.
Sand the furniture's entire surface with a light-grit sandpaper, then wipe it down with non-solvent cleaner and allow the piece to dry before you add another coat of lacquer. Repeat the process two more times then apply a final coat of lacquer and allow it to dry between 24 and 48 hours. Finish with a light buffing with furniture wax.