Though effectively the same, there are some tricks to giving your feet something extra special!
Using a non-acetone remover, remove old polish, then file nails straight across in one direction with an emery board.
Using a foot bath or plastic tub, soak feet in warm water. TIP: Make a mix of warm water and whole milk (equal parts) to help exfoliate rough or tired feet. For a more luxurious experience, add a few drops of your favorite essential oil or epsom salts.
Using a wooden stick, gently push back cuticles, trimming if necessary, but don't overdo as the cuticles are live tissue and can get easily infected if trimmed too low.
Using a foot file or a pumice stone, smooth around the base and edges of your foot and heel.
Rinse feet and dry thoroughly, using a small amount of nail polish remover to remove excess oil, which will prevent polish from sticking.
Using a toe divider, separate nails.
In the same method as finger nails (base, two coats of color, top coat), apply lacquer to nails. Allow these to dry for AT LEAST an hour before putting any socks or shoes on.