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Overall I think that they are both good, solid budget beauty buys. The E.L.F. polish set has a wonderful holographic glitter polish. Even if you don't use any other polish in the set its worth it just for the holographic one.
The Hard Candy is also a good budget buy. It has great grey smoky eye colors and I really liked the purple shades. I love eye palettes that you can carry in your purse instead of carrying 2 or 3 eyeshadows around like me. The Hard Candy set has enough colors that this is all you will need for an eye look.