I knew this was a great foot file, but when my friend Sam, a member of the ballet corps at the Metropolitan Opera said it was the best he'd ever used, I should post it.  The flat side (not shown) of this Foot Works Stainless Steel Diamond Foot File will efficiently and comfortably scrape all that dead skin off your heels. 

BK: These great footfiles are now sold out at Avon.com, but I have them in my personal Avon stock for sale at $5.99, including free shipping in the US.  Email me to buy one!