Remove

• Clean off old nail polish using a cotton ball soaked in nail polish remover. For smaller toenails, try Q-tips. Use good lighting to help avoid missing any spots.
  

Trim

• Cut nails straight across using toenail clippers. File, if necessary, to smooth any rough edges and even out the shape.
  

Soak

• Fill a bucket or large bowl with warm water and Epsom salts. If you have one, try a bubble massage foot spa.  Grab a comfortable chair and a good magazine and relax for 10-15 minutes. Rinse feet in clean, warm water and pat dry with a towel.
  

Smooth

• Use a pumice stone to smooth away rough spots on toes, heels and the balls of feet. (Doing this after every shower helps keep your feet in shape.)

Neaten

• Using an orangewood stick, gently push back cuticles. Never cut the cuticle; only trim hangnails.

Moisturize

• Massage an extra-rich moisturizer into your toes, ankles, soles, and calves.  For an extra spa-like step, dip a towel in hot water and wring out before draping over your legs and feet and soaking in the warm moisture.
  

Polish

Polishing toes is easier with a foam toe separator available at most dollar or drug stores. Apply a clear base coat to help keep your nails from absorbing the pigments from the polish, two coats of color and a clear topcoat. Allow to dry thoroughly before putting on shoes.