Here's the scoop. Walnut wood sanded to 320 and then stained with Minwax Special Walnut, one light coat. You can get this stain pretty much anywhere, I know Home Depot has it for sure. Rub it on, wait 5-10 minutes, wipe off excess. Let dry at least 24 hours prior to finishing.
For finish, we use Watco Lacquer mixed 50% gloss, 50% satin. If you use a spray can, the semi-gloss will be close. Spray can Deft might work also. This is a little harder to find. Lowe's used to carry but I don’t think they do any more, at least in pints and quarts.
Here’s a link for a spray can.