1. First you are going to start out with a good foot soak.
2. Next you will need a pumice stone and some ex foliating scrub. Rub the ex foliating scrub all over the feet (start with one foot, when finished repeat the process on the other foot), then use the pumice to gently scrub all over the soles of your feet.
3. Thoroughly dry both feet. I like to use a thick cotton towel fresh from the dryer for a warm and cozy feel.
4. Neatly trim your toenails and be sure to push back the cuticles.
5. Rinse the feet once again in warm water. Then dry them one more time.