What you'll need:
1 set of rowdy hooligans
1 pair of callused Mama feet complete with chipping nail polish
1 childrens swimming pool
1 nursing infant with coordinating nursing pillow
1 chair to sit next to the pool
Snacks for said hooligans
Patio umbrella to shield infant from the sun's rays
1 foot file
Directions: Sit next to pool in chair with nursing infant. Insert callused feet into pool filled with water AND dirt, rocks, sand and grass clippings. Feed snacks to children, continue to nurse and nurse and nurse while refereeing kiddos. Put sleeping baby to bed. Feed more snacks to children. Hold crying child. Put child down and file away.
The result: Smooth feet with always attractive chipped polish.
Couple this treatment with a bi-weekly shower and you will give Katie Holmes a run for her money.