What finally worked for me was locking in moisture within 60 seconds after...

https://cristiansinterestingthoughtss.opalvector.com/posts/what-should-i-do-first-body-retinol-or-moisturizer

What finally worked for me was locking in moisture within 60 seconds after stepping out of the shower. I now use a body lotion with urea around 15% on my heels to soften rough patches. I also make sure to apply SPF on my hands and chest daily