In a recent interview with ESPN's Gary Miller, Chicago Cubs outfielder Moises Alou revealed that during baseball season he urinates on his hands to toughen them up. Alou, one of the few major leaguers who doesn't wear gloves while batting, is backed up by Yankees catcher Jorge Posada, who says, "You don't want to shake my hand during spring training."
Urea, a major component of urine, is a compound also used in many commercial moisturizing creams as a skin softener. It's an active ingredient, for example, in Carmol 10 and 20 and in Dermal Therapy Lotion. (The makers of these lotions are not distilling urine, by the way; their urea is manufactured in a lab.)