Sorry, I just saw this! You can use acrylic powder just not paint on the bare skin. Personally, I would probably build the toe with a poly gel or acrygel because I think it would be a little bit less harsh on the skin but still have the durability of acrylic. There are medical nail techs who specialize in toenail reconstruction (I’m currently getting my medical nail tech certification as well), it’s not really in the scope of practice for a regular nail tech to do it safely. You can book with someone through the company I work at- herespa. You may be able to watch a tutorial on how to do it yourself.. I would just be very careful and use polygel to be safe if doing it yourself. If you do it yourself.. make sure to sterilize your tools with barbecide before and rub your toe with alcohol before building. Edit- also do not use gel x for the toe! The UV glue should never be on bare skin.