It is made by Crystal View Products and costs $20. It comes with enough product to do both headlights. If you are looking for a quick fix, this is not it. It took me about 20 minutes a side to get it looking good. It involves sanding the damage off the lens through two different grit levels and then applying two different chemicals. The instructions are easy to follow.
Much cheaper than new headlights.
You can see the results below.