This recipe includes milk and baking soda. The lactic acid in the milk exfoliates the top layers of the dead skin, which helps your skin glow. The baking soda gently buffs away your tougher calluses and dry patches. 1. Pour 2-4 cups of warm milk (powdered milk works too) into a basin. 2. Soak your feet for 5 minutes. 3. Sprinkle baking soda over feet and gently massage. 4. Soak for 5 more minutes and pat dry. Pretty feet ready for polish and sandals!