Unscrew all the cabinet hardware and put it in a safe place. Lay a drop cloth over your counters. Unscrew the cabinet doors and lay them face up on the drop cloth.
Pour 1/3 cup heavy-duty cleaner into 1 gallon water in a bucket. Dip a sponge in the mixture and wipe down the cabinet doors, as well as any portion of the cabinet frame you intend to redo. Allow them to air-dry.
Run an electric sander with 80-grit sandpaper over the doors and cabinet frames, removing the old finish, plus any imperfections and-or flaws the cupboards accumulated over the years. Repeat with 220-grit sandpaper.
Rub the cabinets with a tack cloth to get rid of the dust from sanding. Dip a foam brush in wood stain and coat the doors and cabinet frames with a light coat of stain. Allow it to soak in for 15 to 20 minutes and then wipe of the excess. Repeat two or three times. Allow the stain to dry for four or five hours.
Dip a 3-inch nylon brush in a clear polyurethane. Cover the surfaces with a light coat of polyurethane to protect their new look.
Install new drawer pulls and cabinet hardware before you re-hang the doors.