While showering or taking your bath, use the loofah on your elbows
Also you can create a paste of baking soda and lemon juice and use it to exfoliate your elbows and remove the dead skin
After drying, use Vaseline or a moisturizer on your elbows. Use moisturizer or lotion on your elbows 2 or 3 times during the day if at all possible.
◦ consider using butter on your elbows. regular cooking butter. It will soften the dead, scaly skin and turn that chapped skin into smooth skin. Rub the butter on your elbows, wrap with plastic wrap leave on while you sleep.