It's not hard. It's simply wet sanding the surfaces with a very fine and decreasing grit paper. It has 1000, 1500, 2000, and 2500 grit paper. You keep it very wet the whole time and keep the debris the paper is creating washed away. I used a spray bottle which works quickly to wash away and keep it wet.
Here is what I did.
1) Put a pot of coffee on and turned on the garage heater
2) Removed the whole light housing from the car.
3) Filled a squirt bottle with clean tap water.
4) Got coffee
5) Taped off the openings
6) Used dremel tool to cut off and grind down the three alignment posts on the face of the lens. (BE CAREFUL HERE!)
8) Washed the lens with strong soap in the kitchen sink
9) Kissed wife
8) Sanded in one direction with 1000grit for about 5 minutes.
**note** this is the real key to getting through the yellow. Keep sanding until its smooth and clear (only looks clear when wet).
All the rest of the steps are simply removing the first sand marks until it looks "new".
It's very important in this step to keep your sanding strokes uniform. Quality in = quality out.
10) Sanded with 1500 grit in a crossways direction from the first sanding.
12) 2000 grit sanding in a crossways direction from the previous sanding.
13) 2500 grit sanding in a crossways direction from the previous sanding.
15) Apply polishing compound to supplied rag and buff, buff, buff.
17) Wash compound off and repeat buffing.
18) Repeat #16
19) Repeat #17
21) Wash and dry each lens in the sink.
22) Wax each lens and let it dry for an hour.
23) Repeat #21 two more times.
24) Remove tape and reinstall in car.
25) Take pics and post at R-F
Whole process took about 2hrs since I'm **** about details and quality.