man that is a beauty. I would not refinish that cabinet... I would restore what you have, a little oil a little care and that will be a timeless thing of beauty. Looks to have a very large and heavy ( a good thing) handwheel on it, I bet she sews really really well, I used a singer 27 in a treadle quite a bit ( same long bobbin type of machine as yours,) and once you learn how they work they are quite nice.... I like my shuttle machines ( I have about a dozen )