Here, with feet smooth and bright, you'll begin work on your actual nails. Achieving a nice shape isn't hard, but it does require the right technique to get professional results.
If your toe nails are a little long, start with a trim. Clippers designed for toes will do the best job and are less likely to cause damage, because they're stronger; weak clippers can cause your nails to bend or tear. So can the softening effects of moisture -- thus the need for a thorough drying.
Cut them straight across. Do not angle-in the outside edges, since this can lead to in-grown nails. You'll use a nail file to get the final shape you want.
Again, overly rounded nails can be a problem, so keep them either straight or slightly rounded. Place a medium-grit file underneath the nail, and gently grind it to a smooth, even edge. Switch then to a fine-grit file or a buffer and do several passes over the top of the nail to get a smooth finish.
Finally, wet a cotton pad with nail-polish remover, and swipe it over each nail to remove any residual moisture or product from the earlier steps, because it's polish time.