The wood is first well smoothed with fine glass paper, then covered with a thin coating of size, made from transparent glue, to prevent the varnish from sinking into the wood. When dry, pour some varnish into a saucer; take a fine came-hair brush, and commence to varnish at one corner, gradually spreading over the whole surface. Take care that there is not too much varnish on the brush, or an even surface cannot be obtained. The first coating must be allowed to dry, which will take two or three hours. Take a sheet of the finest glass paper, and when the first coating of varnish is perfectly dry, glass-paper the whole surface, and make it smooth as before. This done, with great care spread next coat of varnish on, always using the glass paper when the surface does not turn out very smooth. The whole, when dry, may be rubbed well with a piece of worn woollen till it is bright and smooth. To French polish the work, make the wood smooth as before. Then pour some prepared polish into a saucer, and some linseed oil into another. Then take some pieces of woollen rag, and roll them up into a ball, covering them with a piece of linen drawn tightly over.

The rags inside should first be saturated with the polish, and the whole should be taken in the fingers of the right hand in such a way that the linen may be tightly drawn over, and may present to the wood a smooth rounded surface. Begin by polishing with free, circular strokes, and gradually traversing the whole surface. Apply now and then a drop of polish and a drop of oil to the surface of the rubber. When the grain of the wood disappears, allow it to stand for an hour or two till quite hard, and then glass-paper the whole as in varnishing. Repeat the process of polishing until the surface is quite smooth. If dull patches appear in the polish, they may be removed by a few drops of spirits of wine on a new rubber.