To treat your culticles (both fingers and toes) apply some olive oil to them with a cotton ball and massage a bit. This will make them softer and better looking. For more intense results place [your fingers, it would be difficult for your toes] in a bowl with warm olive oil [be careful with the oil’s temperature, you don’t want to get burnt].
Olive oil contains vitamin E that will help the overall health of your culticles and nails, with regular use.
Olive oil would also make your heels and elbows softer, so oil them, too!