This photo shows the toes and fingers before beginning the nails. Do not draw the shapes of the nails with anything - you will free-hand them with Mod Podge.
Using a very small paintbrush, paint a layer of Mod Podge in the general shape of the nails. It will be hard to see this first coat, as it soaks into the fabric a little.
When dry, add another layer of Mod Podge. It goes on white and dries clear.
When dry, add a third layer. Refine the shape of the nails with each layer of Mod Podge. This photo show the nails with three coats of Mod Podge.
Next, paint the final nail shape with flesh-colored acrylic paint. Leave a little of the dried Mod Podge visible around the edges of the nail.