Soak your toes and feet in lukewarm water
Scrubbing will help you get rid of all the dead skin cells
Trim and shape your toenails using a filler
Add a few drops of cuticle oi on the cuticles and rub gently
Let your feet relax for sometime and absorb the oil
Massage your feet with any lotion and relax
Apply your base coat, nail paint and top coat