...here is what I do and I've fixed some really bad headlights.
I fill up me a windex bottle with water, or use the windex, and start with a piece of 1500 wet sand paper. I simply spray, sand,wipe.... spray,sand, wipe. I then finish off with a spray sand and wipe with the 2000. Then use my favorite auto polish. Looks like new.
If not bad I simply use the 1500 or 2000 by itself.
The sand paper usually come in 5 sheet packs for $4 bucks around here. I can do both headlights with one sheet each.
I ask a local auto body shop that has a super reputation and the owner, a good friend of mine, says this is exactly what they do EXCEPT you can either polish it with finish paste OR spray a light coat or two of automotive clear on the headlights.
I just hate giving my hard earned money away on these kits which are WAY overpriced. Its a "Cash Cow" to the manufacturer's.
Bill, haven't tried Brasso.....thanks for that tip as well.