Emery, a stone that is harder and rougher than the sculpture media, is also used in the finishing process.
From the en.wikipedia.org
File away the dead warty skin with an emery board or pumice stone and apply the salicylic acid.
From the dailyherald.com
Gently and gradually file down rough patches, dead skin and corns with a pumice stone or emery board.
From the orlandosentinel.com
After six days, take off the tape, soak the area and remove the top layer of skin with a pumice stone or emery board.
From the charlotteobserver.com
One study suggested that a combination of duct tape, a warm soak and rubbing with emery board or pumice stone might work to remove warts, if done properly.