Whenever i do toes, i prep exactly the same as i would with fingernails, place a form either under the nail, or on the little ridge of skin where the free edge would normally start, and i sculpt a little extension with the white l&p , then do the pink......it's exactly the same as doing fingers, except you usually only need 1 bead of pink on all the toes except the big one, and that might take 2 or 3 pink beads....just don't take them too long, otherwise when its cold and your lady has to wear shoes as opposed to sandals, her nails will 'catch' on them,if you know what i mean.
Usually with toes Jackie, they have a lot of non living tissue so you need to be extra vigilant to make sure the nail is free from unwanted debris, so may be better to do a pedicure first.
You will either need bigger tips but better to sculpt, better still just do an overlay, they`ll be well pleased with the result. Good luck
sorry to but in on this. my freind has had her nail broken on her toe... i am pretty rubbish at l &P even with the training but i do fabric and i have never sculpted so could i use fabric on her toes.....and how maybe a big tip or something