Yes, same as for hands really. Extras would be done after applying the Shellac.
I start my shellac pedicures on the couch (as more comfy for my more elderly ladies - less up & down with the legs!) so:
- sanitise and remove any old polish / gel polish
- cut & file toe nails
- apply cuticle away & do cuticle work, cleanse
- quick removal of dry skin with a suitable file/micropedi gadget
- move client to armchair with LED light placed on the floor on a towel
- position toe spacers, scrub fresh nails
- base coat + cure
- colour coats + cure
- top coat + cure, wipe
- solar oil & rub in
- foot cream & massage in
Generally I don't encourage luxury treatments with the shellac as I find this is a long enough service for the client anyway and it would make it a very expensive pedicure. If I think their feet need a soaking, full hard skin removal, hot oil or paraffin wax then I would book them in for this on a separate appointment and do Vinylux polish to finish.
To be honest unless you want to do glitter or nail art effects, the Vinylux polish lasts just as long as Shellac on the client anyway and they can take it off at home themselves.