Thick, cracking, peeling skin on feet

When the bottom skin of feet in contact with the ground becomes very thick, frequently peeling and cracking, what may be the cause(s)?

My ideas are:
1. Omega 3 deficiency/imbalance of EFAs
2. Elevated insulin
3. Elevated estrogen
4. Dysbiotic/leaky gut

Any other ideas? It is difficult to narrow down specific chains of events that lead to fast growing, thick, cracking, and peeling skin without diagnostics IMO. Any ideas welcome!
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