Soak a cotton ball or pad in a small amount of polish remover. Rub the pad across your toe until the polish has dissolved and soaked into the cotton. For sensitive skin, use non-acetone polish remover. It may take a little longer to dissolve the polish, but it is gentler on skin and strips away less moisture. Take a bath or prepare a basin or warm water for foot soaking. Add Epsom salts to the water. This can sooth achy feet but also eliminates foot odor as well. You can do this using a nail brush in the bath, the nail cleaning tool attached to most clippers, or the pointed end of an orange stick. You want to clean gently, being careful not to bruise or puncture the nail bed at all.  Using an orange stick or the tool on your clippers, position the tip so that it rests against your nail bed on the left side of your nail. Using gentle pressure, follow the line of your nail bed and pull the tool sideways under your nail. This will pull any dirt or debris out from under the nail when you reach the other side. Repeat if needed until nail is free of debris. If nails show discoloration from debris or staining from old polish, use a lemon wedge to brighten the nail and oxidize the stain. Nails are easier to trim after soaking. Using toenail clippers, cut the nail straight across, being sure not to cut too close to the nail bed. . Use the filing surface of a buffing block to round sharp edges from trimming. This also helps prevent ingrown toenails. Be sure to file in only one direction. Clearing feet of dry, dead winter skin is the first step to summer sandal weather.  Get a pumice stone. Named for the abrasive, porous volcanic rock, a pumice stone is perfect for removing dead skin from heels and callouses. Press the stone to tough skin and, using light pressure, rub back and forth. Be careful not to rub too much, as this can create skin irritation. Use an exfoliating scrub. You can get exfoliating scrubs from drug stores or boutiques that specialize in body products. Additionally, exfoliating scrubs can be made at home, using equal parts of an abrasive element (like salt or sugar), olive oil, and honey. Apply the scrub to the skin and rub in circular motions. Trim dead skin from toes. Toes can collect thickened skin along the sides of the nail. This skin turns white after soaking. Using toe nail clippers, gently trim back white skin without cutting or trimming the cuticle at the base of the nail. . Cuticles often look like dry skin; however, it is important not to trim cuticles on your toenails, as this can lead to nail fungus or infection. Follow the steps below to push back cuticles on your toes:  Moisturize cuticles. To prevent tearing and make pushing the cuticle easier, be sure to moisturize the cuticle with oil or a cuticle creme. Use an orange stick. The orange stick will have at least one angled tip. Using the angled end, gently push the cuticles toward the base of your nails. If the cuticles are resistant, soak them for longer to soften them up. In the same way that masks can exfoliate and moisturize the skin on our face, a foot mask can make winter feet look sandal-ready.  Mix together 4 tablespoons of honey with a quarter cup of sour cream and a few drops of lemon juice. Sit on the edge of your bathtub or shower. Apply the mixture to your feet, focusing on the top of your feet and toes, along with ankles and heels. Let set for 10 to 15 minutes, then rinse well with warm water. After exfoliation and cuticle care, it is important to retain the skin's moisture, so your feet don't look dry.  Apply lotion or oil in a light coating, focusing extra attention on areas prone to callouses or cracking. If your feet are really dry, apply a heavier layer of lotion, then cover with socks. This can be done before bed each night to improve the skin texture and overall health of your feet.

Summary:
Remove any lingering polish or nail enamel. Soak your feet. Clean under the nail. Trim and file nails. Exfoliate your feet. Push back cuticles Apply a mask. Moisturize feet.