One of the easiest ways to cover wood paneling is to paint over it. First clean the paneling with TSP. Follow the directions on the package carefully and wear protective gear, such as heavy rubber gloves and an N95 mask. Sand the paneling with 220-grit sandpaper and wipe away the dust with a damp cloth. If there are any deep grooves or gaps in the paneling, fill them with spackle, let it dry completely, and sand it. Protect your floors with a drop cloth and paint the paneling with a primer. Use a water-based primer for natural wood and a shellac-based primer for veneers. After the primer has dried, apply a layer of paint. Let it dry for 1 hour, then apply a second coat. For advice from our contractor reviewer on how to cover paneling with wall liner, keep reading!