You will need a white polish, yellow and an orange polish. The more saturated and more opaque the polish, the better.
The first step is to cover the nail with the white polish and let dry thoroughly.
Finally, paint a stripe of the orange polish starting at the lower edge of the yellow- where the white and orange meet, taking up the center third of the nail, more or less. I had to paint perpendicularly against the nail with a super steady hand in order to the get the stripe to be as even as possible and I didn't sweat it when it got on my skin. On my mani, I had to use several coats of the orange in order to even things out and in order to reach maximum opacity on top of that yellow.
After all coats are nice and dry, top it off with some SV for super shiny results and then clean up those edges and cuticles and you're done.
Here are the polishes I used for this manicure. Sinful Colors are usually available at Walgreens and Target. I found mine at Walgreen's for $1.99 a piece and the Sally Hansen orange was also purchased at Walgreen's for not much more.
I can't wait to try something new next year. :)