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If your feet have been ignored for a long time and are now sandpaper-dry, callused and unattractive, it may take some effort to restore your feet to a soft, rosy appearance. Treat your feet to extra tender loving care once or twice a week and you'll soon have feet that can show off your favorite open-toed sandals. If your feet are cracked and painful, see your physician or dermatologist, as he may be able to prescribe topical creams or lotions.

Fill a plastic basin with comfortably hot water and stir in a small handful of Epsom salts. Soak your feet for about five minutes.

Rest your feet on the edge of the plastic basin and soften your dry, peeling skin by using a foot scrub. Use a homemade scrub made of 2 tbsp. olive oil and 2 tbsp. white sugar. Massage the scrub into your feet, paying extra attention to calloused, hardened skin.

Loosen any remaining dry skin from your soaked and scrubbed feet with a pumice stone. Rub the stone gently back and forth on problem areas. Don't scrub excessively, as doing so can cause cuts and scratches. Avoid using pumice if you have blisters or open cracks.

Reapply a foot scrub again to remove skin loosened by the pumice stone. Rinse your feet with warm water and dry them thoroughly with a soft towel.

Massage a generous amount of moisturizing lotion or olive oil into your feet. Rub olive oil or a commercial cuticle oil into your cuticles. Cover your feet with cotton socks and wear the socks to bed for an extra treatment for rough, dry feet.

Buff your toenails with a nail buffer to leave them shiny and smooth. Apply polish to the buffed nails, if desired.