How do you get rid of chronic rough feet my wife can't get rid of it?

Dry skin. First try otc skin cream or lotion. If that does not work go see a podiatrist or dermatologist to make sure it is simple dry skin.
Having any callouses. Present trimmed and then applying moisturizer (40% ureas are what i like) under saran wrap and applying socks and go to sleep, repeat moisturizer nightly under saran wrap. Should see huge improvement in few days.