Am building a house and have wooden counter tops (southern maple) in my kitchen. I need to finish these tops and am unsure what process to follow. Any suggestions?

What is the look you are going for?

If you are going to be cutting on it, you do not want a film-forming finish. A good solution is six parts of mineral oil (available at the drug store) and one part paraffin wax (available at the grocery store). In a double boiler, heat until the wax melts. Smear on your countertops and let it harden, then scrape off the excess. Depending upon use, you'll have to refresh about every six to twelve months.

If you want a film finish, I'd probably choose Waterlox Original (a phenolic-tung oil varnish).