YOU WILL NEED:
Black nail polish
White nail polish
A dotting tool, or a cotton bud and a toothpick
(At every step, leave your nail to dry completely before proceeding to the next step.)
First add a base coat of transparent nail polish.
Paint a white semi-circle (as in the picture).
Add two blobs of black nail polish with the nail polish brush.
Put a blob of black nail polish on a piece of cardboard or paper. Dip a cotton bud in it and use it to make the eyes of the panda.
Use a toothpick in the same way and use it to make the nose of the panda. If you want (if your nails are big enough) you can also make mouths.
Remove any nail polish that is on your skin.
You are going to end up with something like this: