Second step is to varnish the area and let is smoothen a bit ( 30 minutes ) .
Than poor fine sand onto this fresh and still wet varnish.
You have to use a fine sieve to eliminate bigger particles. It's important to use plenty of sand and cover everything with a nice and thick layer of it. I have used a 1.5 kg bag of this sand for this job.
Let the varnish cure for several hours untill it does not feel sticky anymore. Than you have to remove the excess of the sand by using gravity; I have turned my boat almost up-side-down and the sand falls down. An equal thin layer of sand will stick to the varnish.
Don't touch or brush anything! Just let gravity do the job.
At this stage you can also carefully remove masking tape.
Let the varnish cure for another day.