For those who want to refinish cabinets Gel Stain works awesome, about 2 or 3 coats (depending on your color) and then add about 3 coats of poly and it turns out amazing. I have redone almost every piece of wood in my house with this stain, including vanities, dressers, entry stands, etc. I went with a dark espresso look but they have all colors to use. I used the general finishes Java. No real work involved scrub with TSP, use a light brush to roughen a little and begin applying.
Just wanted to through that out there.