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This is a slightly embarrassing product review, haha. I didn't know how to exfoliate my feet, so I bought the Titania Corn Cutter and Sand Foot File after a friend recommended it. First off, the sand foot file is sufficient for mild calluses. The sand foot file has a rough side and a soft side.
You just need to exfoliate your heels with the rough side and then lightly smooth the surface with the soft side.
And the corn cutter is used for severe dead skin cells, but since there are videos on YouTube explaining how to use it, I think it would be better for you to watch them.
I'm not sure if this qualifies as a beauty accessory, but since it's a useful product for me, I'd like to introduce it.