Here's what you need:
1/2 cup Epson Salt
Firm Tooth Brush
Vitamin E Oil (make sure that it is the oil, not cream)
Step 1: Fill a bucket or the tub with warm water and 1/2 cup of Epson Salt. ( Make sure the Epson salt is dissolved before you soak your feet.
Step 2: Soak your feet in the warm water for 30 min.
Step 3: Pat feet dry and rub effected area with tooth brush. You only need to do this for a short time to get the dry skin off.
Step 4: Rise feet and pat dry. Then use nail file on affected areas until everything is smooth.
Step 5: Rub Oil onto feet and then cover with socks.
Do this for 5 consecutive days for best results. After 5 days, make sure you keep your feet moisturized with lotion.
It really does work or I wouldn't post it. I'm going to try again next week to do it for all 5 days since I'll have more free time. If you've known me for a long time, you know my feet are REALLY cracked and dried around my heel area, so for this to work was amazing!