Please tell me how to care for rough feet.

My heels and soles have become severely rough, which is stressful.

Especially in winter, dead skin cells build up thickly and even crack, so I want to properly take care of my feet. I am wondering if it is okay to use a foot file or an electric callus remover, and what the appropriate usage frequency is.

I would like to know if it is true that removing dead skin cells too often actually makes them thicker, and I am also curious if foot creams containing urea or lactic acid are helpful. Please share a home care routine and product recommendations to keep rough feet soft.