How do you polish headlights?

[amagalla]

I just bought a set off eBay for $400, and I assume they'll need some work. The film idea has some merit.

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[DarkStar]

I've done lots of headlights. Some pretty bad, like mine were.... Got them looking almost new starting from a heavy grit sand paper to remove all the yellowing, all the way down to 5000 Grit, Then clean with alcohol and clear coat with UV Clear. Looks awesome.