Sand your kitchen floors using your sand paper. This should be of light to medium grade, as the sanding you are doing is just enough to take the finish off the floor.
Mop and clean your floors so that you are sure to remove any dust, debris or particles left over from your sanding.
Apply a healthy coat of your oil-based primer. You must make sure your floors are completely dry from the mopping. You must use an oil primer for oil-based paint. This will protect the floor from water damage.
Grab a brush and paint your floor. You are now ready to starting applying the base coat. The floor may need two coats in order to absorb the paint. Also, if you pick a pattern to place on your floor, (like faux tile) this may be the first of several layers of paint. Let each coat dry for 24 hours before applying the next one.
Finish the floor with an oil-based polyurethane coat. You should apply at least 3 coats if not 4 or 5 to really make sure that your floor is well sealed. This will help your kitchen floor last a long time against normal wear and tear. Also, give each coat ample time to dry; about twelve hours between coats.