Corns and Calluses are essentially made of the same ‘stuff’, the difference mostly being in the shape of the buildup. Calluses are broad and flat – you can think of them as being a bit like standing on a 10 paise coin. They cause discomfort and, at worst, moderate pain. Corns have a very hard central core and a shape like a pebble. They are more painful. Also, corns are simply a type of callus that grows on the toes. Calluses refer to the hardening of the skin at any location in the body. For example, gymnasts and violin players often have calluses on their hands due to the constant pressure that occurs on their hands. Corns form on any person who has ill-fitting shoes.
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