Buffs & Polishes Rough, Dry Skin. Natural Pumice & Exfoliates. Contains Cocoa Butter, Vitamin E, Shea Butter, Peppermint Oil, and Natural Exfoliants. Smoothes & Soothes. Palmer's is Against Animal Testing. Family Owned & Operated. Palmer's Cocoa Butter Formula Foot Scrub revitalizes while exfoliating tough skin on feet, especially rough, dry patches on heels and soles. Our unique formula simultaneously moisturizes, smoothes and soothes tired feet.