Ken McIsaac wrote:
I am in the process of finishing a drawer that will get a water-based
polyurethane finish. It needs two holes drilled in the face for the
handle.

Would you recommend drilling before applying the poly or after?

Drill holes first, then finish using a pipe cleaner to apply finish to
hole walls, then finish remainder of drawer front.

Handle mounting screws will remove any excess material.

Works for me.

YMMV.

Lew