headlight refinishing

[tamadrumr88]

a while back i was on an acura forum and someone had posted a DIY on "cleaning up" plastic headlights. i dont recall exactly what procedures they used or even in what order, but i do remember that they wet-sanded their headlights. i dont remember if they started with a higher grit sand paper and worked to a lower grit, or a lower grit and worked higher... regardless, the headlights came out looking brand new with all stone chips, pits, and yellowing to the headlight, removed. if this procedure rings a bell or if anyone has done this, please correct me on this process.... thanks