Getting a pedicure is a luxury that some people either don't  
have time for or don't have the money for. Because the feet  
are much more exposed in the summer when we go barefoot or  
wear sandals, people have a tendency to take better care of  
their feet in the summer. Your feet carry you around 12 months  
of the year, don't you think you should make the time to take  
care of those tootsies? Set aside 20-30 minutes, once a week  
and give those feet the care and attention they deserve.  

Remove polish from toes.

Get a foot basin and fill it with warm water and any soothing  
ingredient you like, such as lavender or aloe vera. Soak your  
feet in the warm water for 10 minutes. 

Dump that water and refill with fresh, warm water and massage  
the feet with an exfoliating scrub. You can use one that you use  
on your face or add sea salt to any liquid soap to make one.  
Gently, but firmly, massage the sole, heel and toes in circular  
motions. Use longer strokes down the top of the foot.  

If you have one, use a foot file that has a rough and smooth  
side. This will gently remove the remaining dead skin that didn't  
come off with the exfoliating. Use the rough side first to gently  
buff the skin that is rough, such as your heels. Use the smooth  
side of the foot file to rub the entire foot, top and bottom. Try  
not to rub too vigorously or you'll end up with skin that grows  
back tougher, not softer.  If needed, push back the cuticles on your toes with an orangestick.

If needed, clip toenails straight across and gently file any rough  
spots.

Massage a thick cream onto and into the foot, followed by a wrap  
in dry towels to seal the heat in for 5-10 minutes. Your feet  
will be getting a "conditioning treatment".

For those intending to polish the toes, continue...  

Use polish remover to remove the foot cream from your toes...  

Apply a basecoat to protect toenails from staining and to help  
the polish stay on longer.

Apply two coats of polish, finish with a topcoat and relax. It  
takes about an hour for nail polish to fully dry. If you use a  
quick-dry polish, it will take less time to dry, but still requires  
more time than the polish makers suggest.