Dry and cracked heels can be associated with liver problems, but liver disease is not the primary consideration when it comes to dry and cracked heels. Endocrine abnormalities associated with liver disease may cause dry skin and lead to dry and cracked heels, but are not the main reason to consider when heels are dry and cracked. Dry skin, ringworm, chapped hands and feet, and diabetes are still the first issues to consider when it comes to dry and cracked heels.