Foot calluses are thick, hardened areas that develop from the accumulation of dead skin. The callus develops as a cone-shaped center with a pronounced point that presses on the nerve below the skin, causing pain. Corns are a type of callus that forms on the tips, sides, and tops of toes. Constant friction and pressure with certain footwear can cause inflammation. Soft corns are those corns that form between the toes.