I don't. And most men I know, don't either. Hair, yes.... perfume, oh yeah! But long acrylic nails with elaborate designs, we don't care. Personally, I'll even avoid those... too expensive, can't afford it, sorry.
However, every time I talk about this with some female they claim men DO CARE about the nails...
So, lets check the opinions around here:
Question 1) Are you a female or a male?
Question 2) Do you think men care about women nails?