Alot and if you have a poor attitude and tone about the issue…It might become incredibly painful to include loss of pay and rank.
You may not see this as a serious issue but the fact that you received 2 counselings for one standard says you need might need to check yourself. This is not personal and your leader is not acting upon personal preference or feeling. They are upholding a punitive standard of AR 670-1.
A counseling statement is not required to recommend a Soldier for an Article 15 or a requirement for Corrective Training. The counseling statement is a good way to document the actions and recommendations of the leader as well as provide a plan of action for the Soldier to improve. It also provides the Soldier the ability to document their side of the issue in the session closing block of the counseling statement.
Getting two counseling statements for the same issue is not a positive event. In your case Nail Polish standards are covered under AR 670-1. The offense is punishable under the proceedings of Article 15 and other aspects of the UCMJ.
The leader gave you a warning when they counseled you to ensure you understood the standard and more than likely directed corrective action. Receiving a 2nd counseling statement for the same offense would be considered disobeying an order, failure to follow order or regulation, etc. The leader can simply recommend an Article 15 or have you conduct corrective training.