Supplies and tools required:
500 through 2000 grit wet/dry sandpaper
Bucket o' water
Meguiars M105 compound
Meguiars M205 polish
Foam pads, one light cutting and one polishing
Microfiber towels
Isopropyl alcohol
Mineral spirits
Minwax Helmsman Spar Urethane, clear gloss
Heat gun (optional, faster cure time)



Before:
I removed the film. It left a thick adhesive residue behind, which required removal with a plastic razor and 3M adhesive remover on a rag. This photo was taken after cleaning it up.



500 grit wetsand
I soaked all my sandpaper in a bucket of soapy water and started wetsanding. Remove any scratches, pitting, and remaining factory UV coating in this step.



800, 1000. 1500, and 2000 grit wetsand
Pretty self explanatory. Work the headlight progressing through finer and finer grits, until you hit a minimum of 1500 grit. M105 can handle removal of 1500 grit scratches, but I prefer to hit it with 2000 grit for a better finish.



M105 and a light cutting pad
In this step, I used a Lake Country light cutting pad with Meguiars M105 compound. This removes the scratches from wetsanding and gives the light clarity again. M105 leaves its own swirls and haze, so follow it up with a less aggressive polish and pad.



M205 and a polishing pad
This step removes the haze left behind by the M105, leaving a glass-like surface. After this step, wipe the headlight with isopropyl alcohol to remove any contaminants or oils left on the surface. The lens is now ready for coating.



Mix Helmsman Spar Urethane and mineral spirits 50/50
You don't need much, I could do 2-3 cars with 4 ounces of thinned urethane. It will have a watery consistency once mixed and goes on VERY thin.



Urethane mixture applied
Fold a clean dry microfiber OR blue shop towel so you have a 1 inch square application area. Dip it in the mixture and apply the coating using overlapping vertical strokes, then overlapping horizontal strokes. The coating will self level, but watch for air bubbles and runs. Once it is dry to touch you can apply a couple more coats. You can use a heat gun to help it dry faster.



Finished headlights


NOTE: If you use a heat gun to cure the urethane mixture, use caution. Keep it moving and do not get it too hot. Heat guns can remove your paint, ruin trim and seals, haze the headlight lens, or worse. You want to warm the surface to help the coating cure, not bake the lens.