Hi.
I have 2 regular clients that need toe nails rebuild every 6 weeks, their natural toe nail don,t grow more than half of the nail leaving plenty of skin visible. I sculpt to rebuild the toe nail, (yes i touch skin with L&P) I know for some here it wouldn,t be ideal to do it this way and probably many nail tech will prefer to tip the toe nail and L&P it. Not me, the preparation is the same as acrylic in hands (push cuticles back, remove death skin, remove nail shine with hand file, remove dust, prime, etc) then I do like an overlay with L&P over the toe nail, extending the "new nail" with pure L&P until what it would be the free edge.
It does last a few weeks, and sometimes they only come for an infill.