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A foot soak in lemon juice for about 10 minutes is a great way to remove excess dead and dry skin from your feet.  The acid in the lemon juice helps make the dead and dry skin easier to remove.  After your feet have soaked for the 10 minutes, use a pumice stone or foot file to remove the dead and dry skin. Foot razors/shavers are available for purchase at many drug and department stores, but are not recommended by doctors.  They have also become illegal to use in a spa setting in many states.  The reason is that they can cause nicks and cuts on your feet which can very easily become infected - especially in a spa environment. Put a spoonful of olive oil in a small bottle with a lid.  Add a few drops of lemon or lavender oil to the bottle.  Place the lid tightly on the bottle and shake until the liquid inside the bottle turns thick and milky.  Apply to your feet, especially your heels, to help moisturize your skin.  You can store the bottle for future use, just remember to shake it each time. Start by having a bath or shower where you wash your feet, or wash your feet on their own.  Dry your feet off with a towel, including between your toes.  Apply a layer of vegetable oil all over your feet and then put on a thick pair of socks.  Go to bed and leave the socks on.  You may find your dry feet feeling a lot better in only a few days. The oil may stain fabric, like your socks, so choose a pair of socks you don't mind if they get stained by the oil.  The socks will also help prevent your sheets from being stained by the oil. Combine 1 tablespoon (14.8 ml) of Vaseline (or a similar product) and the juice from 1 lemon into a bowl, then mix the two ingredients together.  Either have a bath or shower where you wash your feet, or just wash your feet on their own.  Dry your feet completely with a towel.  Apply ALL the mixture to both your feet, then put on a pair of thick wool socks.  Go to bed.  In the morning, take off the socks and scrub the excess dead skin off your feet. Wool socks are used in this case as they won't allow the mixture to soak through and stain your bedsheets.  Choose socks that you don't mind if they get this oily mixture on them. First, melt the wax in a large bowl in the microwave (or a double boiler if you have one).  Add an equal amount of mustard oil to the melted wax. Check to make sure that the wax is safely warm to the touch before dipping one foot into the bowl and covering your foot with the wax mixture.  Take your foot out of the bowl and allow the wax to dry, then dip the same foot again.  Wrap your foot in plastic wrap, or put it inside a plastic bag.  Repeat the same procedure on your other foot.  Sit for about 15 minutes, then remove the wax and plastic. Mustard oil helps to strengthen and moisturize the skin on your feet.
Soak your feet in lemon juice. Make your own cracked-heel cream. Oil your feet before bed. Create your own overnight foot mask. Try paraffin wax to moisturize your feet.