[Jamie]

Why are you sanding it? I usually just strip and refinish. If you have to sand it, I suggest doing your best to sand with the grain. You don't have to be perfect. I try to not handle the wood bare handed to avoid fisheyes. I don't know for sure if handling it causes them, but I am paranoid about anything that might cause a fisheye. Go over it really good with a tack rag before you spray any lacquer. I'm not an expert, so someone else might have a better idea.