Black Polyurethane body. This is during the polishing process, you can see it is not even clean. The front came out like black glass. I smoothed the orange-peel with 1500 grit wet, then 2000 and 3000. Then I switched to the random orbital with a red sponge cutting pad and Turtle Wax rubbing compound that claims to remove 1200 scratches. Shouldn't be any 1200 scratches, since I started with 1500. That came out shiny, but with swirl marks in the light. Then I switched to another red cutting pad with Meguiar's Ultimate Compound, and finally a softer yellow pad with the same Meguiar's. At that point, it was pretty much a factory finish. I didn't work as hard on the back, it is nice, but will soon enough encounter a zipper or belt buckle, so the effort would be wasted.
Water-based "polyurethane" is not alcohol-proof, even when fully cured. In other words, it is not a suitable finish for furniture, floors, counters, bars, or basically anything. And that's any kind of alcohol, including drinking alcohol. As far as I am concerned, that is no kind of finish at all - as bad as lacquer. I'll go forward with this debacle because that seems to be the easiest thing, but now I have an alternative if need be - I know what I can strip it off with.
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