What is the easiest part to polish

There is no "easy" part to polish, but the most common would probably be the upper intake. As for a how-to, look around here in the 94-95 forum, there have been quite a few posts in the past few weeks on polishing.
 
Coil holder bracket. It is steel but its always the worst looking part under the bay (rust). It will take you 10 minutes. After I sanded and used a compound to brighten I sprayed it with clear so it won't rust again.
 
if your looking into getting a new intake soon, get some fox valve covers and polish thoes up and stick them on at the same time as the intake.

Coil bracket is a good thing to start with... Its small so it might be hard to hold onto sometimes. Hood prop is easy but make sure you spray clear over it when your done because it will rust if you dont. Throttle cable bracket is another thing... It'll be about the same as the coil bracket to polish up. Everything else will take awhile to polish up.