The best way to remove dead skin from your feet is to follow a few simple steps. Start by soaking your feet in a basin of warm or hot water for a minimum of two minutes. While your feet are still in the water, rub a pumice stone over the area with dead skin to exfoliate that area. Some of the areas with more dead skin might require a little rougher rubbing. Be sure to rub for at least one minute. Once your feet are dry be sure to apply a moisturizer to replenish the moisture in your skin.