Put shaving cream on your feet.
In the sink or in a bucket, put equal parts listerine (or other mouthwash) and water
Soak a small hand towel in the solution of water and Listerine.
While shaving cream is on your feet wrap the wet towel around your feet and let it sit for 30 minutes.
After that 30 minutes, rub your feet with the towel. Some calloused skin will rub off.
Apply lotion to your feet.
After your foot bath, drying your feet thoroughly for five minutes.
Avoid putting on shoes while your feet are still wet because this can cause bacteria.