cells to smooth the rough areas?

"Wire Brush" dremel tool.

the best thing to do would be to but a foot file (kinda like a nail file but for your feet) and use it weekly.. more if your feet are really bad until they start to get better. I use bodyshop peppermint fooscrub with pumice. it smells amazing and works like a charm!! also you can get foot moisturising creams to help repair it as well....

Get a sea salt srub! it's great for all those problem areas. IT removes dead skin and moisturies with fine oils, but use it after you wash. It's not as time consuming as pumis stones and sanding.

You can get them at bath and body works or wal-mart for $3-4

Part of the secret is to soak your feet to soften the dead skin--it will appear white. Use a pumice or foot file to scrub off as much as possible.