Most people just replace the seals when they start leaking, and call that a rebuild. There are a bunch of other metal parts in the forks that can wear, a full rebuild is replacing all of those too.
ATCnut
82 185s - sold
83 200x (hopped up)
84 200x (stock)
84 70 (lost this one to the DMV)
85 70 (soon to have lights, a foot brake, and CDI ignition)
84 200es (parts trike) - sold
85 350X (the best)
85 350X (siezed motor, dream of a poweroll kit someday)
85 250sx (frame was trash, got parted out)
86 250sx (the tractor)
86 250sx (a nicer tractor)
86 250sx (an even nicer tractor)
87 200x (parts trike, its really rough, a dog was chewing on it for a while)
87 250es Big Red (the tank!!)