Good for you! It's nice to see a man take care of his feet. My feet callus easily, so this is what I do.
1. Get a Ped Egg and a brush/pumice combo, one with a handle. Ped Eggs are about $10 and can be found at Target, Walmart or any drugstore. If you live in a dry climate or have chronically thick calluses, you might get some special lotion for your feet too.
Amazon.com: Telebrands Ped Egg for Men: Kitchen & Dining
Amazon.com: AquaBella Pumice Brush (Twin Pack): Beauty
Amazon.com: Callus Eliminator- Dry Heel Eliminator Combo: Beauty
2. For a first-time slough, take a nice, hot, soapy shower. Better yet, a bath or soak your feet. Use the Ped Egg to get a lot of the callus off. It's basically a handheld cheese grater. I know, gross, but it works.
3. To finish up the first-time slough, and to maintain the smoothness, use the pumice two or three times a week after a shower, or in the shower. It's like sandpaper; rub in one direction. DO NOT try to get all the callus off at once, lest you expose very sensitive skin. Get the completely dead, dry stuff off and hone the rest down over time. And be careful of any deep cracks in the callus. Those will hurt like heck if you expose them too much or pull them open.
4. Be sure to get the back of your heel, the sides of your foot, and the balls of your feet.
5. Moisturize. Foot cream can be very thick and almost greasy. It will work very well but take a while to penetrate, so you might want to put it on before you sleep. I like these, and they won't make you smell like a girl:
Amazon.com: Neutrogena Norwegian Formula Foot Cream 2 oz.: Beauty
Amazon.com: Neutrogena Norwegian Formula Moisturizing Treatment, Cracked Heel…
6. Cut your toenails once a week.
Anyone sharing your bed will thank you!