Those foot creams which are based on urea are among the most effective to deal with a wide range of skin conditions of the feet in which the skin is dry (eg psoriasis, cracked heels). The evidence has shown that most cases of dry skin being deficient in urea which why the urea based creams are needed to help deal with that. The higher concentrations of urea (eg the Walkers 25% brand) are more useful to help remove the dry skin whereas the lower concentration (eg 15%) are helpful to improve the moisture levels in the epidermis.
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See:
https://podiatryfaq.com/knowledge-base/what-is-the-best-concentration-of-urea-for-a-good-foot-cream/