Wipe it on, wipe it off, let it dry and buff, applying stain does not get easier than that. For a deeper shade, wait 4 - 6 hours and wipe on another coat, no need to sand because it won't raise the grain. With 33 percent of the solids polyurethane, the stain alone gives you good protection, but if you prefer, you can wipe on a topcoat of the gel finish after 4 hours or so.