Cracked heels can occur when the bottom of your feet are not properly moisturized on a regular basis, especially if you are taking very long hot baths or showers. They can also be caused by mundane reasons such as dehydration, cold dry weather, and using harsh, drying soaps on your feet, or they can be a sign of a more serious health condition such as diabetes. Leaving your cracked, dry heels untreated can lead to painful fissures, which can impair your ability to walk and even lead to serious infections.