Hi Constance – I used semi-gloss enamel paint. Polyurethane is not essential. If I had utilised a primary latex paint with no acrylic or enamel I may have made use of poly in excess of it. It's exceptional adhesion, flow and leveling to minimize the glance of roller and brush http://cabinets-painted-lacquer98642.dsiblogger.com/24970422/cabinet-refacing-vs-painting-secrets