Place the desk on the drop cloth. Remove hardware and drawers from the desk. Place drawers on the drop cloth near the desk. Fill a spray bottle with 4 cups of water and 2 tablespoons of dish-washing detergent. Shake to mix. Spray the detergent mixture on a damp cloth and use it to clean the surface of the desk and the drawers. After cleaning, wipe the surface with a damp cloth or sponge. Allow to dry for an at least 1 hour.
Use wood filler to fill in dents, chips and holes. Allow to dry fully according to the manufacturer's instructions. Sand the filled-in areas until smooth. Remove dust with a tack cloth.
Lightly sand the entire desk and the drawers to dull the surfaces. Remove dust with a tack cloth.
Prepare the primer by stirring it in the can with a paint stick for at least five minutes. Use a paint brush to apply the primer. Brush in one direction and let dry for two hours or according to manufacturer's instructions. Apply a second coat and allow to dry for four days for the most durable protection before applying the first coat of paint.
Stir the paint in the can for at least five minutes. Apply the paint with paint brush using paint strokes in one direction. Allow to dry for six hours or as instructed by the manufacturer. Gently sand and then remove dust with a tack cloth. Apply the second coat and let dry for 24 hours.
Apply a polyurethane sealer and allow to dry for five to seven days. Add the hardware and drawers as the final step.