Stainless finish
Are you talking about finishing stainless steel or a simple way to refinish wood without staining it first? If you're talking about wood, it's tough to beat a good, easily-repaired finish like Birchwood Casey's Tru-Oil. The trick is to block sand the wood to where it looks dead smooth and flat. I have a rubber 3M sanding block for big surfaces and a PinkPearl eraser for smaller areas. Always sand with the grain. By the time you've block sanded with 200 grit production paper until there are no sanding marks, you're done. Fill the wood with about four heavy coats of TruOil and let each coat harden for a couple of days. Then cut the finish back to the wood with your Pink Pearl sanding block and 320 grit paper. Next, apply daily light coats of TruOil until you get desired surface finish thickness. You should use small amounts of finish, so sags and runs should never occur. However, if they do, you can remove them with your Pink Pearl and 400 grit Production Paper. You can often smooth them off by rolling a fingernail over them while they are soft; this also reduces drying time so you can sand them away sooner. When your finish is sufficient, lightly buff it with superfine steel wool, wipe all dust and steel wool fibers off, and rub a couple of drops of TruOil into the finish as a polish. Great results -- nothing fancy.