Q: I love gel polyurethane but I was wondering if there is some kind of flattener you would recommend that could be used in it to make it flatter than satin.
A: No, there is nothing you can add easily, but there are certainly ways to control the sheen. Bear in mind that is a wipe off finish; the coarser the substrate, and the thinner the finish, the duller its appearance. In other words, start with wood sanded no finer than 180, wipe on the finish, and wipe it all off. Stick to two or thee coats, one per day, each wiped off completely, and you will have a very low sheen. For thicker finishes, lower the sheen by rubbing with the grain using fine steel wool. You will find dry 0000 steel wool will give you a lower sheen than rubbing with steel wool lubricated with wax. Finally, for a thicker finish, you can also sand the final finish uniformly with 600 or 800 grit paper, which will also leave a dull surface.