How to distress furniture

Paint base coat, if you want one. Allow to completely dry, then sand and wipe down.

Take a candlestick and rub it along the edges of the furniture, then take a dry paintbrush and gently brush off the excess wax.

For the first coat, get a small amount of paint on the brush and brush with quick, haphazard strokes until the paint is completely spread, then dip the brush again and continue.

What the first coat should look like

When the first coat is dry, begin the second coat. This coat is thicker, and more methodical, but not thick enough to lose the brushstrokes or too much of the base coat color.

Let the second coat dry, then completely sand the furniture, concentrating on the edges you waxed.

Press down harder on the edges to scrape more paint off.

You're done! You could paint a gloss finish if you want, but since the furniture is supposed to be distressed, I'm fine with a little natural wear and tear. :)