It removes calluses really well and the 'thin' side seems to work better on my feet than the 'rough' side. I apply it dry and then wash it under running water and rub it quickly with a nail brush. I've tried so many other planes and the stuff they sell in the stores is a waste of money. I've had this file for a few weeks now and it's still like new. I have to buy a few more of these to keep in reserve just in case.
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