Which of the following techniques is NOT typically used with acrylic nails?

The technique of applying a base coat before the application of acrylic nails is not typically used. In the process of applying acrylic nails, the artist generally mixes acrylic powder and liquid to create a malleable material that is then sculpted onto the nail in layers. This mixture bonds directly to the natural nail without the need for a base coat, as the acrylic itself both adheres to the natural nail and acts as a protective barrier.

Using forms for sculpting is a common practice in acrylic application, allowing for the precise shaping of the nail. Additionally, soaking nails to remove enhancements is a standard method for removing acrylics, as it helps in breaking down the product for easier removal. Therefore, the base coat is not necessary or used in the acrylic process, making it the correct answer in identifying a technique that is not typically employed with acrylic nails.