How to improve the water and pollution resistance of films has been a major stumbling block in applications of waterborne coatings. To solve this problem, a new strategy was developed to construct waterborne superhydrophobic polyurethane composite films by modifying cellulose nanocrystal (CNC) with polysiloxane and doping the modified CNC into waterborne polyurethane (WPU). The super-hydrophobic functionalization with a water contact angle >150° was achieved by simple sanding. The effects of CNC on the morphology, thermal, mechanical, and hydrophobic properties of the obtained superhydrophobic composite films were investigated. The simple sanding process formed a large number of rough porous structures on the surface of the film, which improved the superhydrophobic properties of the film. And after 30 sanding cycles, the film still had excellent hydrophobicity (water contact angle >150°). This easy and effective method for the preparation of superhydrophobic films has great practical application value in the area of waterborne coatings.