This document outlines the 27 step process for performing a manicure. It involves consulting with the client to determine their nail preferences, removing old polish and examining the nails, shaping and filing the nails, pushing back and removing excess cuticle, massaging the hands and fingers, cleaning and preparing the nails, and finally applying base coat, color polish, and topcoat. The process aims to beautify the nails, treat any nail issues, and relax the hands through massage.