Answer:
When you say my sister has cut her nails using a clipper, it indicates that the action has already finished. The action has finished in the recent past, which means not too long ago she cut her nails.
But, when you say she is cutting her nails, it means the action is not over yet. The action is still going on, she is still cutting her nails and hasn't finished it yet.
This is the difference between present perfect and present continuous tense.
Hope this helps.
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