Ok so feet is not really my area of expertise, but I heard this tip on Oprah and thought I would share it for anyone who didn't see it. During the summer we all wear sandals and flip flops and our heels have a tendency to get dry. Well if you want to get rid of the dryness try this.
First take a Stridex or other acne pad with Salicylic Acid and rub on your heels. This will help to exfoliate the dryness. Next get a thick lotion or Vaselline and rub on your heels. Now put a pair of socks on to keep the moisture in. I would recommend doing this before you go to bed so you don't have to walk around with lotion on your feet. They claimed that within a week of consistently using this regimen your heels would no longer be dry. I am personally going to try it. I will let you know what happens.