For cracked feet and hands my family (my mother, father, and myself) all use a tough skin lotion called Outdoor Hands, its the best brand I have found for now. It can be rather pricey though, the container we have found is usually around 10-15 dollars per tube. In my opinion, regarding the price, it is completely worth it. Any lotions will help if used frequently enough but this brand has a different texture and soaks into the skin almost automatically. The results we have seen were remarkable. We use it everyday after showering and put on clean, thick (if you have them) socks. I promise you wont be negatively surprised, if you use it regularly like us that is.
Foor seriously cracked and dry feet, I use olive oil,lemon juice,sea salt and honey as a scrub. You mixt it all together and scrub and it works, full proof