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Start at the source. What kind of soaps in she using to wash her hands/shower? Try a pure soap like Ivory. Does you water have high chlorine content? Do you have a decent humidity in the house?

During the winter here in Columbus, they crank up the chemicals in the water during the winter, and my skin drys out terribly. Nothing that lotion can't fix, but it pretty dramatic when they make the change.

Try Corn Huskers lotion.