If you are accustomed to wearing nail polish, remove this first. If your remover is alcohol or acetone free, it may not be as effective on darker colors. Also, some people prefer to use gauze pads as opposed to cotton balls to avoid any fuzz leftover on the nails. But if your ball is wet enough and wiped well, this shouldn't be a problem. Next, cut your nails, using a proper toenail cutter and not a fingernail clipper. The toe clippers are made specifically for the nature and shape of foot nails. Cut straight across, leaving one-eighth to one-quarter of an inch, depending on the shape of your toe. Nails can then be filed down with the rough side of an emery board, the corners shaped, and the smooth side of the board used to buff the edges. Use a bowl, or dishpan from the Dollar Store as a footbath. Soak your feet in warm water for 15 minutes. For a more relaxing session, add some aromatherapy oils or crystals to the water. The soaking will help soften skin that you will be working with next. Use a cuticle softener around the edges of each nail, and then an orangewood stick to gently push back any skin extending over the nail. Go only to the edge of the nail and no further. If you have a piece of loose skin, there are cuticle clippers that will remove it. The ball and heels of your feet is where the toughest and roughest skin is. Use a scrub meant for removing dry skin, and put it on a pumice stone or foot scrubber. Rub firmly in order to get the softened dead skin off, but don't go so far that you irritate the foot. Now indulge yourself by moisturizing while you massage your feet. There are creams made specifically for foot skin, which will condition it better. Rub and massage it into all areas of the foot, especially the thicker skin portions, and then continue up the ankle to the lower calf. You might also like to use a drop of cuticle oil, massaged in to keep them soft and pliable. Allow your feet to dry thoroughly before putting on any kind of footwear, or re-painting the nails with polish.