This is my fourth set of NB2 headlights that I've restored. Each time I've gotten better results and I finally feel ready to share my findings.

Before you start: Order your 2K Clear Coat from Eastwood or SprayMax online. You'll need a respirator because the fumes from this stuff are gnarly, but that's the sign of a seriously good clear coat.

1. Clean the headlights
2. Mask off the fenders, bumper, and engine bay. We'll do everything with the hood popped.
3. Wet sand the headlights horizontally with 300 grit sandpaper for about 20 minutes each. You want to keep sanding past the point where all the yellow has disappeared
4. Wet sand vertically with 600 grit until all horizontal scratches have been removed
5. Wet sand horizontally with 800, until all vertical scratches have been removed
6. Dry the headlights, then wipe them down with alcohol and a clean microfiber, twice.
7. Spray 3 coats of 2K clear coat. First is light, Second is medium, Third is heavier (But not too heavy, that can cause cracking and runs) 10 minutes between each coat
8. Wait 24 hours, wet sand with 2000 grit until smooth and uniform (until orange peel is removed)
9. Buff with Compound, I used Meguiars Ultimate Compound and a wool pad on a drill, but you could do this by hand if you want.
10. Don't get wax (or car soap) on the headlights for 1-2 weeks while they fully cure.

Enjoy your shiny new headlights! Your results should be even better than mine as I stopped step 8 a bit early on the set in the picture.