Sand the wood with 150-grit aluminum oxide sandpaper if the wood is already finished. Sandpaper will remove the glossy polyurethane for better primer coverage.
Sand the wood with 220-grit aluminum oxide sandpaper. This sandpaper is useful for finished and unfinished wood. Once the gloss is removed with the 150-grit sandpaper, the 220-grit sandpaper smooths out the rough surface for a better final appearance.
Wipe the sandpaper dust off the surface, using a dampened cloth.
Apply oil-based or latex primer to the wood, using a synthetic-bristle paintbrush. Brush against the grain of the wood. This helps work the primer into the pores for better undercoating. Wait for the primer to dry.
Paint the wood with oil-based or latex paint, using a synthetic-bristle paintbrush. A primed wood surface may cover in one coat, or you might have to add a second layer once the first coat dries.