Soak your feet in the warm water for about 3-5 minutes to soften the skin and toes.
Dry your feet with a towel.
Trim your toenails straight across to prevent ingrown nails.
File the edges to smooth them out.
Apply cuticle remover around the base of your toenails.
Gently push back the cuticles with a cuticle pusher.
Trim the cuticles with a cuticle nipper.
Apply callus remover around the base of your heel.
Gently remove the callus with the callus remover pad.
Use a pumice stone or foot file to smooth out any remaining rough spots. (optional)
Apply a base coat to your toe nails.
Follow with two coats of your chosen nail polish colors.
Finish with a topcoat for shine and protection.