I just did this last night. One coat, 220 grit after to smooth it out, then poly 3-4 coats. I just use it to seal the pores a bit and make for a smoother finish. I suppose if you want a perfect, glass like finish with absolutely no wood pores showing, you'd prob want 3 coats or so. I don't mind a few showing. Oh, use 0000 steel wool between poly coats.