A coarse buffer (one of those foam rectangles is good)
Emery board
Nail file
Clippers
Nail polish remover
Smooth buffer (a three "sided" thing, shaped like a large emery board)
A good base coat
A good top coat
Color of choice
Cotton balls or Q-Tips
Cuticle Trimmer
A good foot scrub
A good foot lotion
A loofah or pumice

Take any old nail polish off your toes.

Start with a foot scrub; Redmond makes a good selection...flavors like Plum, Bayberry, etc. Run some water in the tub, or a bucket if you're forced to, and with a loofah or pumice, scrub the soles of your feet, then rub the foot scrub all over them.

Rub lotion all over your feet.

Follow the manicure instructions, from buffing to base coat.

Pick a color complimentary (doesn't have to match, just go well with) the color you'll use on your fingernails.

One coat at a time, waiting til one is dry before doing another or you'll get those scabrous, nasty little bubbles in the polish. Usually an hour between coats is enough, but it's a little different for everyone, and depending on the polish texture it could take longer. I have a harder time with those stupid one-coat, insta-dry polishes than anything else. The texture is so much thicker, that if you put on enough color to make it truly a "one coat" deal, it takes like 24 hours to really dry, and it smudges so easily. The colors are beautiful, but I generally don't buy them, cause they drive me nuts.

When as many coats as you want are dry, Put on a good top coat for gloss and protection.

Voila! Perfect feetses!!