How to Exfoliate and Moisturize Your Feet!

Maybe it's because it's summer, but the calluses on my heels and soles
I'm so worried about it that I'm thinking of trying to take care of my dead skin on my feet,
I'm wondering how to moisturize after doing that.

Especially since my heels are flaking up and turning white, and feel rough to the touch. ㅠㅠ

I found myself worrying about it for no reason even when wearing sandals or slippers.

It feels like it gets soft immediately when I rub it with a foot file or scrub, but
It seems like it gets dry again and peels after a few days.

I've heard that rubbing it too often can actually make it thicker, so I'm also worried about the frequency!

How often do you usually take care of your foot calluses?
Whether you only apply foot cream after exfoliation,
Or I'm wondering if applying cream and wearing socks to sleep definitely helps more.
(It does feel super soft if I wear socks while sleeping after applying the cream... but it felt stuffy because it's summer. ㅠㅠ)

Please let me know if you have any products that moisturize well or any foot care tips!