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Soak your feet in warm, soapy water or use while in the bath or shower. Using the coarse side, gently rub the surface over thick calluses until they are reduced. Using the medium side, gently scrub off any rough spots. Remember that your feet need some callusing for protection, so your goal is to smooth the callus, not eliminate it.
CAUTION: Please do not use this, or any foot smoother if you suffer from diabetes or poor circulation.