Give your feet a nice soak in some bath salts and oils to soften them. We should all do this more often whether your doing a full pedi or just in need of a post shift soak to relax those tired feet.
Exfoliate. Take a pumice or foot file and gently slough off the dead skin to soften tough calluses. This can be messy so do it over a towel for easy clean up.
Clip and shape toe nails and push cuticles back. Be careful not to clip too short as you need a decent nail surface to apply polish.
Paint with base coat, 2 x polish and top coat. I opt for all coats as toes must stand against, chlorine, sand and sun.