Actually . . . I hate to admit it but I deliberately neglect my feet. I find that if I overmoisturize and they get too soft, my shoes start to rub and make my feet hurt . . . I'd rather wear cute shoes on neglected feet than have "practical" shoes with well-tended feet hidden inside (^(oo)^)v
I use a pumice stone everyday to exfoliate in the shower and I put lotion on them everyday. My feet always get neglected especially in the summer time when it becomes calloused but I try to exfoliate everyday.