I would personally recommend E45 cream. Its brilliant for dry, cracked and sore skin. It really heels anything and keeps your skin feeling soft. You can use it on your hands, feet and anywhere else you feel the need to. Totally safe!!
My boyfriend is an electrician and very often comes home with cut, rough, dary hands. Since I gave him a huge pot of E45 cream his hands have become as soft as a babies bottom and have heeled nicely.
I even think they do a specific cream designed for the foot and heel.
Click on the link below to see all available products.
http://www.e45.co.uk/main.asp?pid=3486