It is the first work to emerge from the agency since it won the £8 million pan-European brief for the camera manufacturer back in August.
McCann beat the Japanese agency ADK in the final pitch, following a four-way process that also involved Red Cell in Germany and the UK incumbent, BMP DDB.
"Making up" is the debut pan-European campaign for Nikon and will run terrestrially across the UK, Germany and Austria, as well as on other European satellite stations.
The 30-second ad, which breaks next Wednesday, was directed by Malcolm Venville through Therapy Films.
The spot features a young couple who have obviously had a disagreement.
The man ingeniously uses the Nikon Coolpix camera to capture hidden smiles.
He photographs everyday objects including a bowling ball and cheese and presents them to his girlfriend as a peace offering, which she accepts with a smile. The endline reads: "Nikon. At the heart of the image."
The execution advances Nikon's positioning from being a camera brand that is only for professionals to a product relevant for everyday photographers.
The ad was written by Rob Brown and art directed by Gary Marjoram.
Media planning and buying was by Universal McCann.
Dave Boscawen, the managing partner on Nikon at McCann, said: "This film brings Nikon's heritage of quality and creativity into the mainstream digital market with a tone of voice that can be uniquely owned by Nikon."