From Linda's Lips: Baking Soda Exfoliator

I don't know about you, but this time of year I find my skin beginning to flake and get really dry. One of my favorite (and really inexpensive) ways to exfoliate my skin is by using baking soda.

Make a paste of 3 parts baking soda to 1 part water. Rub in a gentle circular motion to exfoliate the skin. Rinse clean. This is gentle enough for daily use, and doesn't strip away your skins natural oils.