First time I have ever sanded anything, here are the before and after pics using the 3M headlight restore kit. I used the $20 one from Pep Boys that includes the masking tape, and an old corded power drill. Now to see how long it holds up ...
Before:
http://www.mikesaysmeh.com/images/vx/img_1643.jpg
After:
http://www.mikesaysmeh.com/images/vx/img_1652.jpg
I can see much better at night as well.