1.Prep and soak Start by removing any polish that you're wearing on your toes. Next you'll want to soak your feet to soften skin and nails. This will also be a nice treat for sore, tired feet – especially the ones that have been shoved into high heels all week. Prepare a small basin filled with warm water. Add a softening agent (bath oil or bath salts) or you can buy a foot soak which is formulated specifically to soften tired, rough feet. 2. Exfoliate Use an exfoliating scrub to remove any rough patches that have accumulated over the period. For extra-rough spots (heels, balls of feet) use a pumice stone or foot file to gently smooth and buff the skin. Feet are often neglected when it comes to exfoliating, but like any other area of your body, old skin needs to be sloughed away to stimulate cell turnover and make way for newer, softer skin. And let's face it, sexy, strappy sandals and rough, dry feet just don't mix!3. Make it a mask Who says masks are just for your face? Give feet the ultimate pick-me-up with a revitalizing foot mask. Simply apply the mask to clean, dry feet, relax for 10 minutes and rinse off with warm water.4. Trim and file It's easier to clip nails -- especially toenails -- when they're damp. After soaking and exfoliating, clip your nails straight across, and then file the corners into rounded edges to smooth rough edges and prevent ingrown toenails, being sure to only file in one direction. Use a scrub brush to clean underneath the nails, and then gently buff them to prepare the nails for polish.5. Moisturize Rather than just slapping some lotion on and calling it a day, dehydrating will also be a good opportunity to massage feet and calves to further pamper tired, over-worked extremities.Now it's time to polish your toes in a pretty shade to show off your soft feet in a pair of sexy sandals!