Started out as "dead skin" on heel, thought it was frostnip from cold, didn't hurt. months later still there. little "holes" peeling. walking hurts.

One look= 1000 words: This might be a thick layer of old skin from he frost nip. A thick callous is often painful to walk on. A podiatrist or adept family physician should be able to help you

Pitted keratolysis: See a dermatologist. Meanwhile, ventillate feet. Remove shoes, go barefoot at home. Always remove sox at bedtime. Sprinkle a little baking soda in sox. Castellani clear solution is often curative. Application of antiperspirant to bottom of feet. Miconazole (clotrimazole) is worth a try.

Could be many : Things, I'd see a podiatrist or dermatologist. Could be anything from a fungus to psoriasis to pityriasis rubra Pilaris. Witih out seeing it hard to confirm a diagnosis.