Refinishing headlights is a risky business if not done correctly. Especially when you only have pitting and not just oxidation. Typically when a headlight becomes yellow from oxidation, we would sand off the old UV layer, then use a 2K clear coat spray to finish it. The issue with this is now you've completely removed the OEM UV protection, and the headlights will never be the same. If you skip the 2K clear, polish them out, and use a coating or sealant, they will oxidize again in months.