I found this guide here:

http://forum.overclock3d.net/showthread.php?t=4735

I have a few questions though...

1. What do you hold the CPU with? Your fingers?

2. Do you spray a very small amount of water on the wet/dry sand paper?

3. What sort of metal polish do you use as a final step?

4. How do you clean the CPU when you are done? Can-o-air and alcohol?