Corns and calluses are protective layers of compressed dead skin cells. They are caused by repeated friction from skin rubbing against bony areas or against an irregularity in a shoe. The major difference between the two is that corns ordinarily form on the toes and calluses on the soles of the feet. The friction and tension can burn and become quite painful. You may find relief from applying moleskin or padding on the affected areas.
It’s very important to remember never to cut corns or calluses with any device, and never apply home remedies, unless instructed to do so by a podiatrist.