Next rub them with pumice stone.

Then dry them with towel and apply hydrating cream or Vaseline, put cotton socks and you can go to sleep. Only with one treatment you will notice the difference!

Repeat this procedure for 5 to 7 days and next make a 7 days break, then again repeat the treatment, your feet will be thankful. Make 3 treatments like aforementioned and you will get the desired effect. Soft and smooth look on your feet.

You can enrich the treatment with also cheap ingredients for bigger effect, just add one table spoon salt and a little of liquid soap in the bath. The penetrated dirt will be removed from the heels.

Source: http://goodmorningcenter.com/how-to-get-soft-and-smooth-feet-naturally-homemade-baking-soda-treatment/