"KENDALL SEYBERT" writes:
...and remember, it's best to use a polyurethane varnish that has a gloss
finish because gloss is harder and more durable than finishes that contain
a flattening agent (e.g., semigloss, satin, flat). If you decide you want a
semigloss or satin final coat, at least use gloss for the undercoats. You
can also rub a gloss out to a semigloss or satin if you wish.

Actually, I used three thin coats of semi-gloss for my table, and it's
held up fine.

But I agree that gloss is harder. I just don't want all the scratches
to show ;-)