Tru-Oil neck finish

You can also wet sand by lubricating with the tru oil itself, which creates a slurry that can help fill pores if that's your goal. I know steel wool is popular, but I'm not a fan myself. I prefer scotchbrite pads, or wet sanding, or sanding with a mesh product like abranet. I love that abranet can be used wet or dry, and it doesn't load at all - the disks are expensive but they outlast good paper disks by 3 or 4 times over at least.