

Looking for advice – Removing heavy poly coat & refinishing butcher block
Hello!
Context: I bought a secondhand butcher block countertop that I am planning to use as a desk top in my office. It came with a DIY poly coat that has yellowed quite a bit and is pretty uneven around the edges. I want to remove the yellowed coating and refinish with a stain/sealant that is moderately resistant to moisture (like from a cold drink) and requires little to no recurring maintenance. In the first photo, the larger slab shows the yellowed poly – the smaller slab is an offcut of the large one, and shows what the unfinished underside looks like in comparison. I am planning to test sanding methods and finishes on the smaller slab before starting to work on the large one.
Sanding: I've got a large orbital sander that I was planning to use to remove the poly. I was going to work my way up sanding with the grain from 80 to 150/180 before attempting to finish, but I'm not sure if this is the best/most efficient way to remove the poly. I've also got a carbide scraper, but I'm guessing I'm less likely to put any deep marks in the surface with the orbital.
Finishing: I'll be trying to get close to matching the swatch in the 2nd photo (Thuma's Walnut finish), but I have no idea what the best approach is. It seems like I don't want to sand past 180 pre-application, and I think I should be sanding lightly between coats with 220 – is that correct? I'd welcome any reccs for specific products & methods, your preferences etc. I am looking for a satin finish as opposed to glossy.
TLDR: Looking for advice – planning to remove heavy poly coat with orbital 80 -> 180, then finishing with a stain & moderately resilient satin finish that requires little maintenance. Does not need to be food safe.
Thanks for taking the time to read and sharing any tips/guidance :)