File the top coat lightly with a nail file
Soak cotton balls in acetone
Place one soaked cotton ball on each nail
Wrap each fingertip with aluminum foil
Wait 10 to 15 minutes
Remove the foil and cotton
Gently push off the softened polish with a cuticle pusher
Rewrap and soak again if the polish is still hard to remove
Buff away any remaining residue
Wash hands and apply cuticle oil or hand cream