Here is info from our Surfboard Buidling Guide:COMPOUNDINGOnce you have wet-sanded to 1,200, it’s time to break out your wool compounding bonnet and compounding liquid. You need to use your variable speed sander/polisher for these final steps. The goal with the compound is to spread it on the board and spread it around while it’s still in liquid form. Typically you work in sections with the compound, spreading it around and buffing the board until the compound dries in a haze. Once that section is dry, move on to the next section. Finally, when all of the sections are dry, you basically buff off the compound with your polisher/sander. Don’t forget the rails. You should be covering the entire board with the compound. You can do the whole thing with the power polisher. No need to hand-compound at this stage. Once the compound is buffed off, hand-wipe the entire board with a microfiber cloth to remove any compound residue before you start the polishing stage.POLISHINGThe final step in the process, polishing requires use of a surfboard polish (finer grit) and polishing bonnet(typically foam). Besides these two components, the polishing step is essentially the same as the compounding step. Work section by section, and don’t forget the rails. Once the polish has dried to a haze, you buff it off with your polisher and you won’t believe your eyes. The board should be back to it’s original post-gloss shine. At this stage, take one final pass with your microfiber cloth, and you are DONE.