I seem to remember in the seventies - I think it might have been Ralph McTell but not positive on this - bought a new Martin, took a disc sander and sanded all the lacquer off the front.

Most of the tone of the guitar is made by the front and lacquer makes it look nice and sparkly in a shop window but destroys the tone.

At least this was the theory at the time I think - not sure if people still do this?