How Do You Soften Hard Dry Heels?

You need to use the thickest, gooiest moisturiser that you can find. Apply it to your heels at bedtime, then put a pair of socks on, to retain the moisturiser. Always moisturise your feet after bathing/showering/washing.
If the skin is thick enough to crack then you should see a podiatrist to have it removed.

You will need a heel file . Made by Dr. Scholls . It looks a lot like those micro plains used in your kitchen . It has two different sides.
A rough side and a smoother side . File down rough skin using the rough side first , then smooth it out using the finer side, then use a heel balm such as Flexitol heel balm , saturate the heels with that , then put on a nice thick sock overnite . ..Should do the trick Stafford. And do moisturize daily to maintain .
Good luck !