Fill a basin with hot water. Get the water as hot as you can stand it, and toss in a handful of Epson salt. Soak your feet in the salt until the water turns cool. Wrap your feet in a towel to dry them and then wait 5 to 10 mins to dry completely. Remove any dead skin with a foot file. Rinse the flakes of skin off with warm water. Slather your feet with a thick moisturizer and put on a pair of heavy cotton socks. Wear the socks overnight to help the moisturizer soak in.