It would seem amazing that no matter how many pedicures you get done every year your feet tend to be full of corns or calluses. These can be irritatingly painful and disfiguring. These calluses and corns are formed on your feet as the body’s defense mechanism to protect your feet from excessive and repetitive friction pressure or stress. The outermost layer of the skin then goes into overdrive and forms a thick layer of dead cells to protect the sensitive area of your feet. While corns are swollen and unsightly calluses are patches of hardened dead skin. Where are they commonly found?