If I don't sand off the dry skin and calluses, no amount of petroleum jelly is going to help my feet. A pumice stone, even 120-grit sandpaper, and I go after the whitish dried skin on my feet. If you can't feel the bite of the pumice or sandpaper, you're sanding off callus.
Once you've sanded things smooth, yep, petroleum jelly or a favorite lotion, and go to bed with socks on.
And that's another thing: going barefoot (including at home) is one of the biggest contributors to the problem.