Fill the tub with warm water and drop in your bath salts. Soak your feet for a minute, then dry them off with a wash cloth. Apply your exfoliating foot scrub, really rubbing the scrub into your heels and any other areas susceptible to dry, hard skin. Place your feet back in the warm water and rinse off the foot scrub before drying your feet again. If you notice any particularly stubborn rough spots on your feet, use the pumice stone to scrub away as much of the rough skin as you can.
Rub your favorite moisturizer onto your feet, ankles and lower legs. Pay particular attention to your toes, using the lotion to soften up your cuticles. Finish off the process by lightly pressing back your toe nail cuticles with your thumbs.
It's time to focus your attention on your toe nails. If you have any old nail polish remaining on your toes, use a cotton ball and nail polish remover to give your nails a clean sweep. After you've cleaned off your polish, follow it up by clipping your nails, evening out the length and shape as much as possible.
After you've cleaned up your nails, you can concentrate on beautifying your toes. Place the nail separators between your toes to help prevent smearing. Choose your favorite nail polish and evenly apply a single coat of color, trying to cover the entire nail in one to three swipes of the brush. If you notice you have extra time to spare, consider applying a second coat of color to help prevent the streaks that can occur from uneven application. Allow each nail's polish to dry for 60 seconds before following up the application with a sweep of clear top coat.
As gross as it sounds, some women grow hair on top of their toes. If you notice unsightly hair on your toes and you have an extra 30 seconds to spare, run a razor over the hairs to give your toes a nice, smooth look.