How your skin on the feet responds and reacts to a particular cream is very variable between individuals, so it is hard to advise one that might be the best for you. What foot cream or lotion which works well for one individual will not work well for the next individual. It is important that those with dry skin do apply a cream or lotion to moisturize the skin as there can be issues such as cracks or fissures in the skin that may develop. These cracks may bleed or become infected. For this reason those with dry skin do need to take it serious and to apply a cream to hydrate their dried out skin.
As it is hard to advise one particular cream or lotion as the response is to variable, it is often a great idea to start with the urea based creams or lotions as the science has shown that there is a lack of urea in the epidermis in almost everyone who has the dryer skin conditions. It would be logical to start with these urea based creams to see how the skin on your feet does respond to them before trying some other types of creams if it does not help. This will involve a bit of trail and error on the users part to get it right and find the cream or lotion that best suits the skin on your feet.
The urea creams and lotions have two different effects, depending on the concentration of urea in the cream. Less than about 20% (ie 15%) the cream is more helpful to help the skin retain moisture. Above about 20% (ie 25%) the urea cream is more helpful at getting rid of the dryer looser or flaky skin. As with any dry skin cream or lotion, it has to be used. There is no point in getting any good cream (or even a cheap bad one!) but it will not do a lot of you did not apply it. The cream or lotion should be used several times a day and at least daily after that once the skin has got better.