First you soak your feet.
Then they remove any polish you may have on.
They'll inspect & take care of any ingrown toenails.
They'll scrub the rough spots on the bottom of your feet (that's what tickles me - and the only part I don't enjoy!)
Depending on what pedicure you get, they may lotion your legs (to the knee) and wrap warm towels around them..... beat/pound/massage them.
Regardless of that ^ will lotion / oil / massage your feet, ankles & calves.... it is heavenly!
Then they'll paint your toenails & send you on your way.