Still looks like bumblefeet to me, poor girl, it must be really uncomfortable having them both bad like that and yes I would start by soaking and trying to scrape away some of the scab and if you can, dig the core out, but make sure you have everything you need to pack and bandage them before you start and maybe just tackle one at a time, but if you are not confident of dealing with them yourself and you can afford it, a vet would probably be best.