In this foot skin shaving video, I went in dry. So to speak.
In other words, I went straight scalpel to skin. Without foot cream on first (my preferred method).
As I've said before, dry heel skin scalpel removal makes bigger chunks of skin fly off (great for video if you're into that sort of thing).
The downside: it's a lot easier to take too much off or get an uneven finish.
The type of scalpel planing blade I use is a Number 10.
Foot cream I used was Gehwol Fusskraft Blue. The foot file I recommend.