I do mine on a pedi stool but I know some people find it easier on a couch. callus peel needs to be carried out before any soaking so I usually place the callus peel patches on, wrap in clingfilm leaving the toes clear, get the client a drink and prep the toes ready for polishing. By this time the patches have done and are ready to scrape and buff, then moisturise and polish. Job done.