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If they're not real bad, you can compound / polish / seal with a ceramic coat. If they're pretty yellow, wet sand, starting with 600 grit and working up incrementally and polish out and ceramic coat. Personally what I do with my own vehicles is wet sand400-600-800 and clear with a 2k clear coat. I don't go that route on customer vehicles though. If you don't use a ceramic coating or 2k clear coat on them after you polished them out, they will turn yellow again very shortly.
Honestly, I would probably just buy new headlights. They cant be very expensive, and compared to how much time you'll save would be worth it.
i did the same route @eyecandynsx mentioned. had some yellowing and fading of the original clear coat. wet sand 600>800, 2k clear, wet sand high grit (got orange peel), polish and wax. I did this at the beginning of this year and has held up perfect.
