I just finished up with the 3M headlight restoration kit. Intimidated by sanding the lenses was the hardest part of all. I followed the instructions and about 45 minutes later, I had brand new looking lenses! I was very happy with the results but did notice another (lesser) challenge with perma-fog on the inside of the cover. The kit gets an "A" in my book. Maybe one day I will address the inside of the lense cover. It really worked.

P.S- For GOD'S sake, put plenty of tape around the headlight, I got a little nick from the drill slipping while sanding!!!!