For this you need only:
(i) Take 1 tablespoon of baking soda, brown sugar and olive oil. Mix these ingredients thoroughly just before taking a shower or bath.
(ii) Rub the mixture on your feet. It can be used in other rough areas as well, such as knees and elbows. End rinse thoroughly.
Natural Beauty Tip: Use a file to acrylic feet, if you have dry heels and moisturize dry feet with a foot lotion very thick