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I see so many different creams that are supposed to fix cracks in the heel. The urea ones seem popular, but which concentration is the best to use>
Most important is to get rid of the thick hard skin first that surrounds the cracks. No cream is very good at that. The best concentration of urea cream after that depends on the conditions of the skin.
If the skin is dry and/or "flaky", then use the 20-25% strength as this can help get rid of that. If the skin is just dry, then use the 10-20% which is most helpful to hydrate the skin.
Most importantly, use the cream. Use it several times a day to start with, then once a day when it starts to improve.
See these:
https://podiatryfaq.com/knowledge-base/what-is-the-best-concentration-of-urea-for-a-good-foot-cream/
https://www.footstore.com.au/should-you-use-the-15-or-25-walkers-urea-foot-cream/