Why:

It's hard to keep your feet looking soft and smooth.

 
How:

For rough, dry feet and hands, combine equal parts ground oatmeal (I grind it in a coffee grinder, but you can use a food processor or blender) and cornmeal. Add a tablespoon of fine sea salt, and for a little luxury, a few drops of essential oil of lemon, peppermint, or vanilla extract. Combine in a bowl with enough water to form a gritty paste. Massage vigorously on rough spots. Rinse, towel-dry, and apply a heavy moisturizing cream.

Comments:

I used this one before my bath because it was pretty messy. If you have slow drains, then do this in a basin instead of a tub to avoid clogging.

Results:

Fantastic! My feet get very dry between wearing work and athletic shoes, and the scrub made them look ten years younger.