Dave, I wet sand with some 800/1000/1500 grit sandpaper. Make sure it is real smooth all over and then I spray 2 coats of spray can clear on them. (non yellowing stuff) If the scratches are real bad..you might have to start with 600 grit and work up. Just depends.
The key is to be sure you sand it all evenly and clean the lense well before you spray (I use lacquer thinner)
Sometimes you can just wet sand and polish...but I have seen some lenses that are too damaged and will not hold an even shine. (does that make sense?)
That is my method, but I know others here will have some good tips too!
Chris