Works great!! (With practice)
I have hard thickened skin on the bottom of both feet (under pinky toe & under big toe because of my gait).. I’ve been using one similar to this one for years- so I’ve had much practice, know the angle, & know when not to go too deep.  This one is very good quality (for the price) & the blades are genuine solingen- which is important.  Like other reviews- it’s best to use it after shower, bath, or soak.  (I have used on dry feet but do tend to go too deep)
Rating: 5 stars