Some 2000 grit wet and dry paper with plenty of water, buff the headlights with that then some sort of compound such as farecla G3 to further polish them up then some kind of top coat sealing wax as used for car bodywork, it's really really easy and comes up great.
As long as you don't use a scouring pad or heavy paper you can't go wrong, soft cloths, fine paper and polishing compounds.
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