In the video, a person is seen using a tool to cut the toenails of another person. The person performing the task is wearing blue gloves, and the person whose toenails are being cut is lying down. The tool used for cutting the toenails appears to be a small, sharp instrument, and the person is using it with precision to trim the toenails. The toenails are being cut one at a time, and the person performing the task is taking care to avoid cutting the skin around the toenails. The video provides a close-up view of the action, allowing the viewer to see the details of the process.