The next step is exfoliating. Once you are done with the foot bath, dry you feet and rub some cuticle cream on the base of each toe nail. Leave it for a few minutes. In the meanwhile, using a foot scrub and remove all the dry and dead skin cells. Be firm but do not scrape too hard. Next, wipe off the cuticle cream and push back the cuticles gently with a cuticle pusher.