To get rid of calluses, bunyons, corns and dry, cracked skin on the feet, just follow these directions.

1)  You have to sand down the rough places first, while the feet are completely dry.  I actually use my Black and Decker Mouse sander for this.  Sounds weird, I know, but this thing works.  You can control the pressure and place those small tear/triangular shaped sanding pads exactly where you want them. 

You could also use a Ped Egg or a pumice stone.  Only use the pumice stone on wet skin.  But, really, the mouse sander works better and faster than these other options.

2)  Now that you've sanded the rough places down, soak your feet in a hot foot bath.  I'll usually just sit on the counter top in the kitchen and soak my feet in the kitchen sink. 

Have ready:  Baking soda.  1 wash cloth.  2 towels.  One to sit on and one to dry your feet with.  A roll of plastic wrap (like Saran Wrap).  Petroleum Jelly.  A thick pair of socks.

Run enough water, as hot as you can stand, in the sink, just enough to come up to the ankles is plenty.

Add 1/2 cup of baking soda to the water.  The baking soda will act as a skin sofening agent.

With a nubby cloth wash the feet without soap.  Just go through the motions of washing your feet with the wash cloth.  This will help to further soften the skin and the hot water will prepare the skin for moisturizing.  Keep your feet in the water for at least 10 minutes.

3)  Dry the feet.  Apply a thin layer of petroleum jelly.  Wrap feet in plastic wrap and put on socks. 

Do this just before bed and in the morning your feet will be super soft.