After the first coat of clear coat had dried for 24 hours, we lightly sanded it with a hand sander using 120 grit sandpaper. The main objective here is to just scuff the surface up and knock down any small globs, drips, runs, etc. that may have gotten into the first coat. After the sanding, we used a vacuum cleaner to pick up as much dust as possible, and then went back over the entire floor with tack rags to get anything that the vacuum may have missed. Then, it was time for the second coat of clear coat.