If anyone suffers with calloused feet, I have a tip for you. Orbital sander. Been doing it for about 10 years now and I got weird looks from people when I tell them what I do. First I start with a 120 grit paper and medium-light pressure until the callous is about 80% removed. Then I use 400 grit to smoothen it out. Repeat as necessary as skin grows (every 4 weeks or so) and eventually no more bleeding heels. Finish off with a shower or foot bath and then lather on some lotion.
People get freaked out by this because it is a power tool but the vibration massages the foot as well.