Finishing I use four types of finish on my work: shellac, oil, varnish, and lacquer. The choice of finish depends upon the piece, its use, and the budget. The first three are all hand applied finishes, while lacquer is typically sprayed in a commercial booth. As a general rule, I use shellac when a surface won't be exposed to any use (a panel on the side of a dresser or desk), varnish on high use items (such as a kitchen table or desktop), an oil finish on solid wood furniture, and lacquer on installed cabinetry and guitars.