I have the best way. I heard it on TV a couple of years ago and it works really well, and also helps if you have problems with that skin cracking. At night, rub your heels with a Stridex pad, put on a heavy-duty lotion, and a pair of white athletic socks. If you do this for 2 weeks, you will see a marked difference in your heels. If you still want to see more improvement, use a pumice stone and then do the above treatment.

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Wash your feet in the bath tubs with an antibacterial soap. Then Soak your feet in warm/hot water with epsom salt for 10 minutes. Then use a pumice stone to scrub off the dead skin on your heels. Dry feet and moisturize with a thick lotion, put on socks. Repeat twice a week in 2 weeks you'll have the best heels ever.