Steps:

1. Paint a base layer on the nails
2. Paint another layer of nail polish in green color
3. Paint the top gel
4. Add the Acrylic liquid into the Acrylic Powder
5. Make the shape of Koala
6. Paint the layer of brown color with sponge
7. Apply a clear gel
8. Draw a face of Koala with the brown color
9. Paint the clear coat
10. Make the shape of cookies with shaving surface