Our feet need as much care as rest of our body. We often neglect our feet and give more attention to our face and hair. Even if your feet is tucked in socks and boots all winter, they can still be affected from the weather.
Exfoliation and moisturizing is an important step for healthy feet. Scrubs are great such as sugar or salt scrubs are all natural and good for your feet. Make sure your nails are healthy and skin is not dry or cracked heels.
The first step is to exfoliate using a scrub. You could do this step in the shower, The steam from the shower will soften the dry heels and skin. Massage the scrub in circular motion for about a minute. The sugar granules are abrassive which is a perfect natural exfoliater. You can also use a pumice stone for removing dead skin cells. The tool is usually double sided, one side is a hard scrubber and other is brush side. Use the hard side on your heels and brush side on your nails.
Then moisturize. The best overnight treatment for dry and cracked heels is to apply a rich body butter or vaseline. Massage your feet and wear socks. Wash in morning with a mild soap or body wash and dry with a towel. Your could do this treatment once in a week or twice depending on how dry your feet are. Also, keep your feet regularly moisturized.