If you've got really dry, cracked heels, one of the most effective ingredients you can use is urea. Urea is hygroscopic — meaning it binds water and helps draw it into the stratum corneum (outer layer of skin). My heels are not good. Dry, cracked. But even after just a couple days of a urea moisturizer, things start getting way better. I just need to be more consistent. The ideal method: put it on at night before bed and wear socks. I hate wearing socks to bed, so I apply it after a morning show

How to Apply Urea Fertilizer