1) Fill up a foot bath or basin with warm water. Add either a few drops of essential oil or your favorite soap. Sit back and let your feet soak for 5 to 10 mins. Then immediately use a foot file or pumice stone, gently moving it back and forth on the bottom of your feet. You can also use a sloughing lotion as well.
2) Exfoliate the tops and bottoms of your feet with an exfoliating scrub, either homemade or store bought. Rinse off.
3) Paint your nails if you like. If you get a little nail polish on the skin it is ok. After you have painted your toenails, let the polish dry completely. Soak your feet in the foot bath or basin for a few mins, and wash off the nail polish. The nail polish will come off of your skin and not your toe nails.
4) Rinse Thoroughly and apply your favorite lotion all over. Put on a pair of 100% cotton socks to help keep moisture in.
NOTE: There are a lot of homemade exfoliating recipes online. I will add a few that I personally love.
Make Yourself a Warm Bath
I had normally buy a few extra bath sets after Christmas when they are on clearance and when I am in the mood for a nice relaxing bath I pull one out. This bath I have bubble bath, and 3 votive candles with rose petal soap. It was so relaxing. I used exfoliating body wash and felt so much better afterwards.
