Empty the cabinets and lift any shelves out of the cabinets.
Remove the cabinet doors unscrewing the door hinges.
Sand the flat surfaces of the cabinets and doors with 150-grit sandpaper to smooth the surface and dull the existing varnish.
Brush varnish remover across the areas of the cabinets and doors you cannot access with the sandpaper with a 2-inch sash brush; allow the varnish remover to lift the old stain off the wood. Wear rubber gloves and respiratory protection, and work in a well-ventilated area when applying the stripper.
Scrape away the varnish residue with a putty knife if you used a varnish remover. Take care not to inadvertently gouge the wood with the edges of the knife.
Scrub the cabinets down with a 000 steel wool dipped in mineral spirits and allow them to dry. Scrubbing the cabinets down removes any remaining residue from the old varnish as well as the chemical residue left by the varnish remover.
Wash the cabinets down with a mild detergent and rinse them with water and a sponge.
Apply a gel stain to the cabinets and doors with the sash brush if the cabinets are made of pine wood. Pine is a soft wood and quickly absorbs varnish if gel stain is not first applied. Wear rubber gloves and respiratory protection, and work in a well-ventilated area when applying the gel stain.
Brush one coat of stain onto the cabinets with the sash brush, then wipe the excess stain off of the cabinets with a lint-free cloth. Allow the stain to dry, then apply additional coats until the desired darkness is reached.
Brush one coat of polyurethane finish with the sash brush. Allow the finish to dry, then lightly sand the surface with 150-grit sandpaper. Apply a second coat and again lightly sand the surface with the sandpaper. Apply a final coat of finish. Do not sand the final coat.