How should I properly apply steel wool between coats of polyurethane for a smooth finish?

To properly apply steel wool between coats of polyurethane for a smooth finish, lightly sand the surface with fine steel wool in the direction of the wood grain. This will help remove any imperfections and create a smooth surface for the next coat of polyurethane. Be sure to wipe away any dust before applying the next coat of polyurethane for best results.