WORKS GREAT!
So I read some of the other reviews and here's my take:  I love this thing!  It made my heels feel so soft, even going to the nail salon doesn't make my heels this soft!  You do have to be careful thought, you cannot just put it against your heel and leave it there. I had to use it in small 1 second increments all over. So I'd touch my heel, then take it off, then touch it again, then take it off.  If you leave it on there you will feel it burn. Ouch, but I think as long as you use it properly, it works!
Rating: 5 stars