If the skin is intact you dont need to clean them or put on ointment (unless of course if her feet are extremely dirty. Creams and ointments make the surrounding fur sticky and less protective, so they are best avoided as long as you’re only dealing with calluses, not actual sores. Foot baths soften the skin and you dont really want that if the skin is whole and healthy-looking.
Yoga mats can be pretty abrasive, you can test that by rubbing your own elbows against the yogs mat. If the material “burns” your skin, its likely to be hard on bunny feet as well. A memory foam bath mat could be a better alternative if she spends a lot of time in her cage.
Exercise is very important, because it helps blood circulation in the feet, but again, some flooring materials and carpets can be abrasive for bunny feet. Some carpets can be covered with a fleece blanket, doesnt need to be anything fancy.
It is also very important to keep the bun’s nails short.