A big bowl or basin of heat, soapy water can be used to exfoliate the toes and fingers with a pumice stone. A pumice stone can be employed more than the rest of the entire body and experience in the shower or bathtub. You can find a pumice stone at https://edenproductsltd.co.uk/2025/04/17/the-history-of-pumice-stone-from-ancient-civilisations-to-modern-day-uses/