The base of polyurethane depends on your expected outcome. Water-based polyurethane provides a clear finish with a low odor. It dries within two hours, allowing us to apply several coats in one day. Water-based finish isn’t as shiny as oil-based. Oil-based polyurethane requires fewer coats, leaves a shining glow, is more durable, and requires less maintenance. The biggest con is that it takes a long time to dry.