Polishing a manuscript is an important step in the editing process. It involves making sure that the text is free of errors, that the grammar and punctuation are correct, and that the overall style and tone of the piece are consistent. This process can involve making changes to the structure of the text, as well as ensuring that the language used is appropriate for the intended audience. Additionally, it may involve adding or removing content to ensure that the piece is clear and concise. Ultimately, polishing a manuscript ensures that the final product is of the highest quality.