We all need to take care of our feet. There isn't much more disgusting to me than seeing dried, cracky, scraggly feet. i'd way rather have a snaggle tooth. i hate having my feet scratchy on smooth fabrics, especially nylons. classy... snagging your nylons cause of your botched up heels.
Well, I found a few years ago this lovely product. HEEL OF APPROVAL from Bath and Body works. $15. money well spent.
Also, I learned from Brooke last year that if you "sand" your heel while you're in the shower, it works much better. I'd always been a dry sander. Now, I don't get the daily dryness nearly as bad. I sand in the shower for a second, slap some lotion down there while i'm lathering the rest of me, post shower & then heel it up at night & i'm good to go!
Here's a link to the tool I use(ish) - I can't find the exact one. But it is better than sandpaper!
I'm a fan of Tweezerman grooming products!!! Sturdy, good product!