My mum, quite correctly as it turns out, always used to say look after your feet as foot pain shows on your face.Honestly I could never spend that amount on my feet face yes
I've tried everything for skin so hard and thick you can't tell if it's me barefoot or my dog walking on hard floors as we both make a clicking noise.
The only regime that's worked for me in the forty-odd years I've been trying to soften them has been my Microplane to get the worst off followed by my Scholl skin remover/buffer thing and nightly applications of any good cream (they're ALL ineffective on my feet and I've tried ALL mentioned here and more).
I still have to use the Scholl thingy weekly to avoid a build-up but that alone has probably made the biggest difference to my feet. Enough that if I forget the cream the hard skin no longer hurts me by the end of the week.
I met a woman in a beauty convention years ago who told me to buy a "Swiss file" to avoid problem hard skin. Turns out she was right. All the metal filing I've done since my teens seems to have aggravated my problem. I keep my Microplane as it is so effective at taking the top layer off. I'd go through too many Scholl heads if I didn't but it's mainly my fault in the colder months for being lazy.
I was having to Microplane weekly to avoid pain. Now I Scholl weekly to keep the skin in good condition.
I do like the MD cream as it definitely moisturises my skin but I can now get away with any cream.
If you're looking for a cheap and very effective cream, though, get to a pharmacy and ask for salicylic acid ointment. It comes in a huge tub for a few quid. I think mine's a pretty high % of SA but I can't remember what. This stuff is a great overnight-with-socks treatment but it's messy as it's basically Vaseline on steroids for hard/dry skin. It's a lot greasier than MD so not as easy or nice to use but it does the trick if you have problem skin and a small budget.