What @grfrazee said, plus...
In your garden (assuming you do not own a professional laquerer shop with suction, which you don't, seeing how you ask), with a breathing mask, gloves, and long sleeves on. Not anything different.
PU is pretty idle, safe and chemically neutral once hardened, but this cannot be said about the various other isocyanates that are part of any PU product and that you get in contact with during application. That stuff is the Devil.
Skin contact can cause allergies (use a lot of water and soap if you have contact, no dissolvents!), inhalation can cause acute asthma and seizures, depending no dose. As a "free bonus", isocyanates are cancerogenous.
A simple A1B1P2 (EN 141:1990) class breathing filter (20€) is sufficient, but the "normal" home-improvement-store single-use dust filters are not. That kind of "piece of cloth" filter doesn't eliminate the fumes.