Finishing Touch is Cloud's second level 3 Limit in Final Fantasy VII. It hits all enemies with a tornado, causing Instant Death, or dealing 3.125 times Cloud's normal damage to any enemy immune to death.
Finishing Touch is performed by Cloud stretching out his arms, pointing his sword to the enemy, raising it in the air (a light will shine from the sword's tip), engulfing himself in a tornado, and throwing it towards the enemy as he swipes his blade.
Finishing Touch is obtained by using Meteorain six times. Cloud can equip the Cover Materia to speed up this process, though a good place to grind is the large forest in the Nibel Area past Mt. Nibel. Not only are there many enemies (helping other party members acquire Limit levels requiring multiple enemy kills), but all of them have attacks that can deal enough damage to Cloud to raise his Limit gauge considerably. Valron, for instance, uses Gravity-based attacks that reliably increase Cloud's gauge quickly without killing him.
Finishing Touch will instantly kill enemies that are not immune to Instant Death. Those who are immune, will instead take 3.125 times Cloud's normal damage. This damage is less than comparable level 3 Limit Breaks, but the main benefit is the chance to instantly kill most enemies, and the reliability of the damage compared to Meteorain.
Compared to Meteorain, Finishing Touch is better used against waves of enemies, due to its reliability and chance to instantly kill, while Meteorain is better against single targets and bosses. Omnislash surpasses both once obtained, as most stronger enemies later in the game are immune to Instant Death.