The ingredients for the Essence base coat are
polyvinyl acetate emulsion, water,
ethylhexylglycerin and
phenoxyethanol. Essentially it is a mix of a polymer (most likely their own mix), water and conditioning agents and preservatives. It's a very simple mix and pretty easy to duplicate at home. Do you have a basic white glue such as Elmers Glue? Did you ever put some on your hand and peel it off after it dried? That is how the Essence base coat works.
To make it all you need is a bottle of white glue or a glue that has a polyvinyl and water base. Please, please do not use super glue. You can also find polyvinyl based adhesives in craft stores. Pour some glue into a nail polish bottle and add a bit of water until you get a nice thin texture. Apply it to the nail and wait until it turns clear. Apply your nail polish as usual. When you are ready to remove it you can peel it off from the bottom. If you don't want to mess around with making your own you can easily pick up some nail foil adhesive. It's made up of basically the same ingredients as the Essence and it is easily found at nail supply places and online.
I have used my creation about four times and the nail foil adhesive two times and each worked really well. I applied both directly over my usual base coat and had no issues. It's novel and I can't see myself reaching for it very often but my curiosity is satisfied.
Disclaimer: I am not a doctor, scientist, chemist and I don't play one on TV. Please proceed with caution and use common sense.
Here I am wearing two thick coats of Color Club Magic Attraction (needs thinner) and three coats of top coat. I wore this for about a day and I removed it. It peeled right off! I can't believe I am showing my bare nails. Eek!