To heal dry feet, soak them for 35-40 minutes in 1-2 gallons of warm water to which you have added a few drops of tea tree oil, a cup of white vinegar, 1/2 cup of baking soda OR 2-3 tablespoons of lemon juice. Rinse, pat dry, apply moisturizer and put on cotton socks. Do this every night for awhile and you should see improvement. Your moisturizer needs to be oil, not water-based, in order to retain the moisture you have just added. Olive or coconut oil works fine.