foot tub 1/2 cup sea salt or table salt 1/2 cup baking soda pumice stone or pedi-wand
Thoroughly dissolve the baking soda and salt in your tub of hot water. Soak feet for 20 minutes, or longer if calluses are very thick.
Remove feet from water and while still wet, gently scrub calluses with pumice stone or the rough side of a pedi-wand. When you see the loose skin building up on the scrubbing tool, dip it and your foot into the solution, rinse, and begin again if necessary.
Roughly rub feet dry and apply a thick cream or non-petroleum jelly. Now put on cotton socks. This will continue to soften your feet throughout the day or overnight. This procedure can also be done in the bathtub after your feet have become soft. Use daily or as needed.
I have some embarrasingly rough feet. I tried the remedy that's been floating around Facebook that has you soaking your feet in listerine but that didn't work at ALL. So far this is the only thing outside of spending money on weekly pedicures that does the trick for me. It does take a little elbow grease for those really rough spots but it works.