Steel Wool and Subsequent Poly Coats

What happens here

After the first coat of wipe-on poly has dried (approximately 3 hours), gently rub the entire surface of the wood slab with Grade #0000 steel wool. This step removes any raised wood fibers (burs) that may have appeared after the first coat, leaving a silky smooth surface. Follow this by applying a second coat of Minwax Wipe-On Poly in the same manner as the first. Repeat this process, allowing 3 hours of drying time between each coat, until a total of 3 to 6 coats have been applied, or until the desired level of protection and sheen is achieved. The creator mentions applying up to 6 coats.

Goal: Build up layers of durable finish on the wood slab.