THE glycerine lotion given under the head of bathing is without doubt the simplest and easiest one for keeping the hands smooth and soft.   If kept on the toilet stand and used as often as the hands are washed, no other emollient will be needed even in the severest weather.   If the hands have become chapped and rough from neglect, wash them in hot water before retiring, apply cold cream generously and sleep in an old pair of kid gloves.   One week of this treatment will make a great improvement in the texture of the skin whether it is chapped or not. The hands will become white, soft and delicate looking--unless discoloration is caused by tight lacing or disordered liver.   Everyone cannot have a beautiful hand but her hands can be made attractive by emollients and systematic manicuring.   Every lady should possess a manicuring set, and if possible visit a professional once a week, or once a month at the longest.   Beautifully kept nails alone make the homeliest hand attractive.