There is nothing like a long soak in a bath to relax your soul. The problem is that you have to deal with the ghastly sight of your hands and feet after exiting. The simple answer for why this occurs is that our outer layer of skin (the epidermis) absorbs a little bit of water when we soak too long in the tub.

The skin on the feet and hands is thicker than the skin on the rest of the body and therefore makes any changes more noticeable. As the epidermis expands, the layer below it, the dermis, does not swell, so the epidermis buckles in areas.

From: Why Do Men Have Nipples? By: Mark Leyner and Billy Goldberg, M.D.