Try paddling and walking around on the beach or lake if you have one close by. Normally the sand - particularly if it is large-grained - has an abrasive action on wet feet and is great at softening and helping remove dead skin.
Stoney beaches don't really do the same thing and can be painful to walk on without water-suitable feet covering.
Be careful though - running along the beach barefoot & Baywatch can wreak havoc on your much more tender instep. The soles of your feet and between your toes may end up bright red and feel like they have been painfully sandpapered!
Then in the most touristy of places, you may find outlets with the tank of fish that nibble at the skin of your feet... this freaks me out so have never tried that.