Feet are prone to dry, rough skin; which makes wearing flip-flops or going barefoot in public hard. Remedying this is possible with a steady regimen of caring for your feet, and a way to begin your new foot care program is to use sandpaper on your unkempt tootsies. A fine-grain sandpaper works as a sort of emery board and sloughs off the dead rough skin on your feet when they're especially calloused and rough. This saves you money on expensive foot abrasion kits.
Apply the coarse side of the sandpaper square to the calloused part of the sole of your foot. Press firmly and scrub in circular motions, moving in one direction only. For instance, if you begin in a clockwise motion, do not deviate from this pattern. "Buff" your roughest areas with the sandpaper. As you do this, white "dust" will fall from your foot. This is dead skin. Repeat with your other foot.
Blow away the dead skin "dust" and dampen your feet with the wet washcloth. Reapply the sandpaper to the bottom, focusing on the areas that are highly calloused or rough. Scrub in a back-and-forth motion on the sides of your soles.
Wash your feet with a gentle cleanser and pat them dry. Apply lotion liberally to the soles of your feet, and the tops as well. Slide a pair of cotton socks on over your slathered feet and leave them on overnight.