Long ago I wound up using slightly diluted 409 on my parents' wood paneling, and a Lot of rolls of paper towels. Murphy's just wouldn't clean 40 years of smoking well enough. It did a great job, then I used Liquid Gold. No more odor. I'm sure true refinishers will have more modern advice. Kilz is magic for sealing surfaces for painting after they are cleaned. Be sure to use good ventilation.