Here's my method - it don't get much easier. For use on lacquers, poylurethanes, shellacs, water based polys and lacquers, etc. I wouldn't use it on penetrating oil type finishes.
Get yourself some Abralon abrasive pads lots of folks sell them, they're made by Mirka abrasives. They come in 360, 500, 1000, 2000, and 4000, grit. They come as 6" hook and loop disks for use on your ROS. Go to the BORG and pick up a spray bottle of Orange Glo furniture cleaner and polish. Spritz the orange glo on the surface you're rubbing out. I start with the 500 grit Abralon on the sander and hae at it. Keep the surface wet, but not all runny drippy with the orange glo. All you need is one good going over with each grit of the Abralon. Wipe down the surface between grits and rewet with OG. I've not found a simpler faster method. After the 4000, you'll have a mirror like finish.
The Abralon will las for quite a while if you keep it from getting contaminated. I store mine after the first use in ziploc bags - each grit separately.
Here's one site that sells a box of 5 disks - one of each grit - for $18.25. You might find them cheaper, but about $4 -$5 each is typical.
http://www.woodworkersshop.com/Abralon_Sanding_System.htm
I know that Highland Hardware carries them in a 2" disk also for rubbing out smaller stuff or irregular shapes like turned bowls etc.;-)