Final Top Coat Procedure

I am in the process of finishing a choice Pine bookcase. I started with General Finishes Pre-Stain Wood Conditioner followed by 1 coat of GF Seal-A-Cell Clear. The I went straight to to top coats with GF Arm-R-Seal Gloss. 3 coats, sanding lightly with 0000 steel wool in between coats. The last coat dried very smooth, but was a tad rough in places. I have heard mixed responses in my research into how to handle the final layer. So, how do you all finish the last coat? Should I lightly buff with steel wool as I did with the other layers? Should I just let the final coat dry and not touch it as the can says? Or is there another method? Thanks!

Roughness probably means you need another coat or two. Three coats of a wipe on finish is roughly equal to one coat of full strength varnish.

I would use 320 grit sand paper on a resilient block between coats. Steel wool just scuffs, which is needed for adhesion, but it doesn't do a very good job of removing roughness. Whether you rub out the final coat depends on the look you want and how the that coat looks.

Usually there are at least a few dust nibs to be removed. That is better done with sand paper than with steel wood. Steel wool gives a satin finish. To go back to gloss finish, sand with 600 grit, and progress to about 1200 or 1500 grit. Then buff with a polishing compound or with rottenstone lubricated with parafin oil. Rubbing out varnish is best done after it has fully cured--a process which takes about a month.