If you own a hand sander and suffer from dry, superfical cracked heels (if they are cracked and bleeding don't use) GREAT BEAUTY TIP FOR GORGOEUS FEET:-
Use the sander on dry skin, set on a low speed, in circular movements clockwise continuesly moving the sander, SAND your feet.
Less time consuming and works like a charm.
Soak your feet with some mint and afterwards apply your favorite foot cream.
For a more intense treatment apply foot balm, wrap with saran wrap put on some thick socks and have a goodnight's sleep and wake up with gorgeous feet.