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Cut or tear 10 strips of foil that are about 4 in × 3 in (10.2 cm × 7.6 cm). The pieces should be big enough to cover your entire nail, plus a little extra, since you'll have cotton on your nail as well.  Since you'll be wrapping all your nails at once, it's easiest to prepare your foil ahead of time. You may also want to set out your cotton balls at this time. If you don't want to use a whole cotton ball on each nail, cut 5 cotton balls in half, instead. In order to fully dissolve the stain, allow the acetone plenty of time to work. However, don't leave the acetone on longer than 10 minutes—it's a harsh chemical, and it could lead to skin irritation if you leave it on too long. While you wait, try watching TV, listening to the radio, or another fun hands-free activity so you don't get too bored! After the 10 minutes, take all of the wraps off of your fingers. Wash your hands with soap and warm water, but don't scrub too hard, as your skin may be sensitive from the acetone. It may take a while for the smell of the acetone to fully fade.

Summary:
Cut 10 pieces of foil that are big enough to wrap around your fingertips. Let the acetone soak into your nails for about 10 minutes. Remove the foil and cotton, then wash your hands thoroughly.