I don’t do it very often, but when I do, I’m partial to konjac sponges that are softened with water first and then very gently use it to slough off dry skin from tret.

I use these silicone face exfoliators that I bought 2 years ago, it's a pack of 4 and I'm still using my first one. Gentle and does the job. I pair it with a mild facewash.

Also, if you're really flaky, you might want to up your moisturizer game.