How can I achieve a smooth and glossy finish on my wooden furniture using polishing polyurethane?

To achieve a smooth and glossy finish on wooden furniture using polishing polyurethane, follow these steps:

1. Sand the furniture surface to remove any imperfections and create a smooth base.
2. Apply a coat of polyurethane using a brush or cloth, following the wood grain.
3. Allow the polyurethane to dry completely before sanding lightly with fine-grit sandpaper.
4. Repeat the process of applying polyurethane and sanding between coats until you achieve the desired finish.
5. Finish by buffing the surface with a soft cloth to enhance the glossiness.