go to auto parts store and buy a can of Turtle Wax Polishing compound.. cost me $1.79 for the can an only used about 1/10 th of the can on the lenses.. used duct tape on the bottom and sides of the lights to protect the painted body parts(so the paint wont come off) took some old face cloths and wet them and then rubbed on some compound and rubbed it on the lenses.. about 5 minutes each lense.... then put some more on and did the same thing... and took an electric drill with a polishing bonnet on it and went over the lenses pretty good... took some more water and wiped off the lenses and did it all over again.... this time you could see the Glass look on the lenses instead of the yellow plastic look... i then wiped them all down with some water and pulled the duct tape off the bottom and sides and used some WD-40 to take off the stickey stuff from the tape and closed the hood(oh forgot to say the hood was open the entire time so you can get to the lights easier)...
hope this helps.. dont use the sandpaper route.. you dont have to do that.....