Wash the headlights with soap and water
Dry the headlights completely
Mask off the paint and trim around the headlights
Apply toothpaste or a headlight restoration polish
Rub the headlight surface with a microfiber cloth in circular motions
Rinse and wipe clean
If oxidation remains, wet-sand with fine-grit sandpaper
Start with 1000-grit sandpaper and keep the surface wet
Continue with 2000-grit and then 3000-grit sandpaper
Rinse off all residue
Apply a plastic polish and buff until clear
Apply a UV sealant or clear coat protector
Let the sealant dry fully before driving
Repeat the process if needed for heavy oxidation