Step 2: Tape

Picture of Tape
If you want a base coat, make sure to have it on and dried.  

Pull the tape from the sheet protector, this can be difficult, but don't worry too much.  Try to keep it from ripping too much, but a little won't hurt.  When applying the tape to your nail, try to insure the places that should be touching are.  In other words, make sure that any edges of ripped tape meet with the corresponding edges.