For Rough Skin and Thin Callouses of the fingers, toes, hands and feet:

(click on photos to enlarge)

Apply a generous amount of Heel-a-Peel (HaP) and rub in to the callous. You can leave on an extra amount and cover with a band aid or some type of bandage that doesn't absorb the cream. This is to make good contact with the callous for several hours (12-24 hrs).