I forgot to mention E45, it's great! It comes in cream, lotion, foot and heel cream, etc. I use the lotion in summer and the cream in winter - love it! Unfortunately, I can't get it in Denmark, so I buy it in England or ask someone to bring it back for me.

Take a look at this:
http://www.e45.com/emollients/produc...heel_cream.php

Another thing... if she wear socks, she might want to avoid any with too much synthetic material in them, she should get some that has at least 80% cotton. I was trying to save and bought 3 pairs for DKR 50,- but they have only 75% cotton and I could feel the difference.