I was taught to soak the feet before removing hard skin, and I still think this is the best way to do it. If you're removing healthy skin too then you're being too aggressive with your removal technique, its not to do with the feet having being soaked first. Soaking helps soften the skin making it easier to remove. If the skin is dry when you file it, it will create dust, and who wants to breathe that in? I use sea serum from CND to soften hard skin before removal and its great, I suppose its a similar technique to softening the cuticle with cuticle away before removing it. With cuticle away you could scrape too hard and end up damaging the nail plate, but thats not due to the fact you used a softener, its due to your removal technique being too hard.
Besides which its much more pleasant for you to treat someones feet after they have been soaking in something that smells nice :Love: