Hello,
You dont need wet dry paper
you dont need tape
you dont need nothing but 10 mins of your time
you need 1 rag and some fine polish ( 3M Finesse )
if you dont have a rag you can use ya old jocks
if you dont have polish go buy some this polish can be used on your car from paint to rims
start polishing within no time Ching Ching shinny new headlights
cheers