Wipe most of the fingernail polish off the counter, using a paper towel moistened with cool water. Turn the paper towel over, or switch to a clean paper towel as soon as what you're using becomes filled with polish. You want to avoid getting nail polish on the counter again. Keep wiping until you can remove no more polish.
Moisten a clean paper towel with fingernail polish remover, and wipe up the residue. If rubbing with the fingernail polish remover doesn't work, try rubbing with pure acetone, which is available at beauty supply stores.
Mix a solution of 1 teaspoon liquid detergent soap and 1 quart of water. Dip a nonabrasive sponge in the solution, and scrub the counter top to clean up the fingernail polish remover or acetone residue.
Rinse the area to remove soap residue, using a moist sponge.