This trick involves following three steps:
SOAKING: Take big enough container or bucket, in which you can soak your feet. Fill half the bucket with warm water, and mix 2 tablespoon salt and 4 tablespoon plain vinegar in the water. Soak your feet in this water for 10 minutes. Remove your feet and scrub with pumice stone. Then soak for 5 more minutes.
CLEANSING: Remove your feet from soaking bucket. Dry them with towel. Cut and squeeze juice from 4 lemons. Apply this juice on your cracked heels. Scrub gently with pumice stone. Soaking will open up the dried skin pores and Lemon juice will cleanse them deeply. Let the lemon juice sit on your feet for 10 minutes. Then soak your feet again for 5 minutes.
MOISTURIZING: Dry your feet with a clean towel. Now apply a thick layer of Coconut oil on your feet. Cover your oiled feet in a plastic wrap. This will keep the oil on your feet for longer duration and not let the moisture get away. You can wear a sock over the plastic wrapped feet and continue your daily routine. But keep the plastic wrap on your feet for 2 hours.