Dry cracked heels with hard skin are more common. A major cause of dry cracked heels is the loss of water from the skin, which leads to hyperkeratosis, so it may be accompanied by hard skin.
Tinea pedis is very common in this country and if you develop dry cracked heels with hard skin, you should first consider whether you have tinea pedis; secondly, you should consider occupational or personal lifestyle causes; and again, you should consider systemic diseases such as diabetes, autoimmune diseases, or skin conditions such as hereditary or acquired palmoplantar keratosis.