Ok so the secret is Epsom salt!! You can purchase anywhere and don't be afraid to buy store brand this big bag here cost me under five dollars! So here are the steps and it is very important to follow these simple steps for better results.
First your going to need:
A bowl big enough to fit both feet in
A rasp/callus remover (as seen in picture)
And maybe about an hour of time
This is the most time consuming part of the whole process but SO worth it!
Fill your bowl with warm water and about a cup of Epsom salt and soak your feet for about 30minutes (read a book, watch YouTube lol)
Use your callus remover ( the metal surface side) and scrape all the dry skin off then use the other side to smooth rough edges
Dry your feet and rub hair conditioner,thick lotion, yogurt anything with a rich, thick texture onto the bottom of your foot and then wrap your foot around with plastic wrap ( can also use a plastic bag) and then put a sock over your foot and repeat all the steps for your other foot and then leave it on for about another 30 minutes last but not least remove the wrapping, admire your new feet and wear socks for the rest of the evening so it can finish replenishing. Try to do this once a week if your foot is really rough repeat treatment once a day for a week :) hope this was helpful let me know if you have any questions :)