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Use gentle soap in the shower. Keep it warm. Scrub off dead skin with an exfoliant. Seal in moisture. Try oil-based lotions. Put on cream at night.
Harsh soaps can make dry skin worse. Try something like Dove, Cerave, or Cetaphil. Look for words like "For Sensitive Skin" and "Moisturizing." When you shower or bathe, it's best to stick with just lukewarm water. Hot water can dry out skin even more. You can use a physical exfoliant, such as a pumice stone or a foot file. Near the end of your shower or bath, gently scrape your feet with the file or pumice. You can also do it after your bath if you prefer. Another option is to use a liquid foot scrub that is designed to exfoliate. Rub it on in the shower and wash it off. Some people have had good luck with a foot soak of 1 part Listerine, 1 part vinegar, and 2 parts warm water. Soak your feet in it for 20 minutes. However, you'll likely still need to use a physical exfoliant. Apply a lotion after you bathe or shower. Showering and bathing can dry out your skin, but applying lotion locks in the moisture that showers leave behind. If you think your cuticles don't look pretty, try paying special attention to them when you're rubbing in moisturizer. Gently massage each edge of your cuticle with cream. If your regular lotions aren't cutting it, it's fine to use an oil-based lotion on your feet. You can also just use plain petroleum jelly. These types of creams are too heavy for places like your face, but they can help out severely dry areas like cracked heels. It's also helpful to put on cream when you go to bed. To keep it sealed in, try pulling socks on over the cream. Ingredients like aloe and palm oil can help with cracked skin.