What You Do
Warm the milk enough that it is tepid to the touch—not too hot, not too cold. Next, pour the warmed milk into a bowl that is wide enough for you to soak the soles of your feet. Keep your feet submerged in the milk for about 25-30 minutes.
The lactic acid in milk helps break down the dead skin cells in the epidermis and softens the calluses, making it easier to remove them.
Once you have soaked your feet, you will notice that the soles are much softer. While your feet are still slightly wet, rub some of the baking soda onto the calluses. Massage lightly. Scrub a little too. This process will exfoliate the skin gently. Then let the baking soda sit undisturbed for another 10 minutes.
After those 10 minutes have passed, rinse off your feet. Repeat this process twice a week. You will get rid of those calluses in no time.
