Clean the surface thoroughly. Remove wax, glue and dirt. Ensure that the surface is smooth by sanding with P240 grade sandpaper or P320 grade sandpaper. Use liquid deglosser to remove old paint from a metal surface.
Stain a wood surface, if required. Ensure that the initial wood stain coat is slightly lighter than the final color you desire. Allow the surface to dry for one hour, then apply a second treatment of stain, and a third as necessary, until you achieve the color you desire.
Sand down a wood surface with P320 sanding paper, working along the wood grain. Rub a metal surface with 0000 grade steel wool, working slowly in broad circles. Clean residual dust with a damp cloth or a vacuum cleaner that has an upholstery brush attachment. Apply one coat of lacquer and allow it to dry for one hour.
Use P400 sandpaper to sand the wood surface and 0000 grade steel wool for a metal surface, using the same technique as before. Wipe away the dust with a damp cloth or use a vacuum cleaner to clear the dust. Apply a second lacquer coat. Allow the surface to dry overnight.
Use P400 sandpaper for a final sanding on the wood to achieve the matte finish. Rub the metal surface with 0000 steel wool for the desired matte finish.