Garden Bench update - sanding and spar urethane

I sanded the top, bottom, and legs with 60 grit and then sanded the top to 120 this afternoon.  I would say it took about 90 minutes total.  I then blew it off with my compressor and wiped it down really good.  I then put first coat of Outdoor Spar Urethane on and I am very happy with how it came out.  I plan on putting one more coat on later tonight and 1 or 2 more coats tomorrow.  Once that all dries then I will mask it off and paint the legs during the week.

Can you tell which side is sanded?