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Summary: If you are cutting your cuticles for the first time, don't clip the cuticle itself. Learn how to cut nail cuticles for acrylic nail application in this free nail care video from a professional nail technician.
"The next step in prepping the natural nail is to nip off any excess cuticle or hang nails. You don't want to actually nip the cuticle itself, just the extra little pieces that you may have pushed up off of the nail plate. Just wipe off your nippers. Sara has a hang nail here. You just want to get that off. If you don't get it off, she's going to end up ripping it later and really hurting herself. Again, you're not taking all the skin around her finger, just the excess skin that you pushed up. And just clean off your nippers every time, that way you can make sure you're getting just the skin on that nail. Wipe off the nail if you need to. Make sure you can see the correct amount that you're getting off. Not every nail will have excess cuticle on it that needs to be nipped. You're looking for hang nails, especially so that they don't rip later. And some people naturally just have a lot of cuticle growth and need more taken off than others. And that is how you nip the excess cuticle from the nail bed."
eHow Article: Cutting Excess Nail Cuticles