It was fun working on this project. I only sanded down the top of this desk, since the drawers and each side were in pretty good condition. When I purchased this piece it was missing the back paneling, so I used balsa wood. I stained the top and the backing with Minwax Walnut Wood Finish. As for rest of the desk, I touched it up using Howard's Restore-A-Finish. Sold. Thanks Tyler & Josh!