Make a medium soft paste with baking soda and any carrier oil of your choice, for example: olive oil, coconut, almond, or grapeseed. Apply with a washcloth or loofa pad. Your skin will be amazingly soft. Stand on a hand towel or bathmat because it can be slippery.
Source: Myself, because commercial salt and sugar scrubs are expensive
Homemade Exfoliating Body Scrub