All supplies should be gathered as your Lady relaxes and prepares
Herself to be pampered.  For manicures, just a small glass bowl is
needed; for pedicures any large flat plastic tub can be used, but a
footspa that can be purchased at any chain pharmacy is preferable. 
One made by HoMedics, plugged into the wall outlet, maintains the
water at a warm temperaturem and massages the feet as they soak.

Have several clean towels, warmed in the dryer for extra comfort. 
For both manicures and pedicures add fragrant oil to the water, and
for that extra touch, float some flower petals in the water.

If you can find lava stones or similar flat smooth stones, heat them
in the microwave.  They can be used to give a delicious massage to
the calf and feet.

If there is nail polish to be removed, this is done at the start. 
Then the fingers or feet are soaked.  your Lady might enjoy your
kissing each finger or each toe as you slowly slide them into the
warm water.  Ask permission first as She might not wish to give you
this pleasure.

For a pediure, you start with exfoliation, removing any rough or
calloused skin.  You can use a pumice stone for this.  There are also
commercial products you can buy, or here is a recipe to make your own.

Coarsely grind 1/4 cup hazelnuts or almonds in a blender or coffee
grinder.  Mix together 1/4 cup dry oatmeal, 2 tablespoons of honey, 3
tablespoons of cocoa butter and the nuts to get a thick paste.

Spread on the bottom and back of the feet, left to dry, and then
vigorously massaged this will aid in the exfoliation process.

The basic tratment of the nails is the same for both a manicure and
pedicure, although a courser file is used for the toenails.  Files
and emory boards are used.  Metal should be avoided.  Toe nails
should be gently rounded to match the shape of the toe, to avoid
ingrown nails.

The cuticles are softened.  There are chemicals for this commercially
available but they can be very harsh.  A liquid hand soap can be used
or you wight want to try this recipe.

Mix one egg yolk with one tablespoon of pineapple juice.  Add five
drops of lemon juice.

After soaking the nails in whatever you choose to use, an orangewood
stick is used to gently push the cuticles back.  A cuticle nipper can
be used to remove any excess.

As a final step on the nails, a nail brush and, if desired, a buffer
is used for final smoothness.

For manicures, the fingers can be rinsed and dried with a soft warm
towel.  This is the time for “making love to” your Lady’s fingers. 
Rub them on your cheeks and turn back and forth to kiss them.  you
can also gently massage each finger.

For pedicures you might want to use a spray bottle of warm water to
rinse the feet and toes. With or without heated stones, now is the
time to massage the calfs.  The massage should always go up towards
the heart.

The feet are wonderful things to worship.  Caressing them, gently
squeezing them, licking them, espcially between the toes, and sucking
each toe.

The final step is to apply polish as desired.  Always start with a
stroke in the middle of the nail and then on each side.  You can
gently blow on the nails to facilitate drying before a second coat is
added.

It goes without saying that your Lady can add any touches that She
particularly enjoys.  For example, She might enjoy engaging your
genitals with Her bare feet.  Or She might enjoy riding on your back
to the bedroom.