Getting a black lacquer finish on furniture is a process that can be done with a good amount of time and preparation. There is a methodical system needed to get furniture to achieve this very special look. Using the proper form and materials is important, as you want your finish to be glossy and smooth.
Sand all surfaces to a flat finish. Fix any imperfections in the wood with a pore filler or additional sanding.
Stain the wood according to manufacturer instructions. Even though you are covering the furniture with black lacquer, the stain will help your furniture look the most professional. Let the stain dry completely.
Apply a finish material. A good choice is sanding sealer, which is lacquer with additives. It will make the sanding process easier.
Spray the piece of furniture with three coats of lacquer. Allow it to dry for 24 hours, and then wet sand with 320 grit paper. This is only to rub off the higher spots, so go easy.
Spray three more coats of lacquer. Allow to dry for another 24 hours. Sand with 400 grit paper. This time, you are going to get the surface pretty flat.
Spray the surface with three more coats of lacquer. Let dry for three days.
Wet sand the furniture in the same manner as in Step 4. Start with 400 grit paper and work up to 600. For the final step, use plastic wool sheets and pumice. This step is where the finish will begin to look highly polished.
Always sand with the grain. If you are looking for an even more polished look, go up to an 800 grit sand paper.