I would suggest that you do not use a food file or exfoliating until you find out if there is a particular reason for your dry feet issue.
Going quickly through to all your previous threads, my recommendation is that; visiting diabetes team members of a neurologist to find out if there is any neuropathy on your foot, a dermatologist to see if everything is okay, cardiology to see if blood circulation is not the reason for the dryness, an orthopedist and/or podiatrist to do their checks and of course an endo doctor to view your A1C & BG results and very importantly to attend all the diabetes education classes in your location for yourself to be fully acquainted of how to be managing diabetes for your peace of mind.
As for now and at all times you may use vaseline which you could get from regular shops and use it on your feet all over for the dryness and to keep your feet soft and looking good but, please, please, please,
never use and apply it between your toes.
Between your toes should always be dry and not moist at all times as this may cause fungus growth which is no good for persons with diabetes.
I apply vaseline on my foot before I go to bed (& my favourite one's are Baby and Cocoa Butter for fragrance
) and wear socks and do the same when I wake up in the morning unless I am not using some medicated foot lotions prescribed by an orthopedist and/or dermatologist.
One more thing is that, before I apply anything on my foot after a shower, not only I dry them with a soft towel delicately and properly, I also use a hair dryer to really dry them, particularly between the toes
.
As you say, everything with feet is important with diabetes.