The guitar is then sanded down to 320-grit smoothness.  The fretboard and soundhole are masked off and the whole guitar is given several coats of lacquer.  I use a three-part polyurethane lacquer applied with a gravity-feed HVLP spray gun.  Since even with an exhaust fan, the overspray mist ruins eyeglasses, I spray in a  “moon suit” full-face protective respirator, spray gun in hand!