All you need is red nail polish and black lace!
First of all cut 10 little pieces of black lace, they should be about as big as your nails but they can also be smaller for a different effect.
Now paint one nail and apply a piece of lace on it while the paint is still wet. For this reason, do one nail at a time. Help yourself with tweezers to place the lace on your nails.
Do the same for all your nails and once they are dry, apply a thick layer of top coat.
Easy, isn't it? :)