Gently stir the can of polyurethane with a flat stir stick. Avoid shaking the can, as it will cause air bubbles. In a glass jar, gently stir a mixture of two parts polyurethane and one part mineral spirits.
Dip a good-quality natural bristle brush into the mixture. Following the wood grain, apply the polyurethane with long, even strokes, extending from one end to the other. Continue applying the polyurethane over the entire surface using overlapping strokes.
Apply an undiluted polyurethane coat 24 hours after the first coat. Do not wipe the brush on the edge of the can as it will cause air bubbles. Apply the polyurethane using overlapping, long and even strokes. Allow the piece to dry for 24 hours.
Remove blemishes and dust particles from the dried surface with 400-grit sandpaper. To wet-sand, attach sandpaper to a sanding block, dip into water and use a circular motion to smooth the surface. Wipe with a dust-free cloth.
Follow step 3 and 4 to apply the final coat and complete the project.