Corns and calluses are thick, hardened layers of skin that develop from friction and pressure. Calluses in-between or on top of the toes are often referred to as corns. If you’re healthy, you only need to treat corns and calluses if they cause discomfort.

For most people, simply eliminating the source of friction or pressure makes corns and calluses disappear. However, if you have diabetes or another condition that causes poor circulation in your feet, you're at greater risk of complications from corns and calluses. Seek your doctor's advice on proper care for corns and calluses if you have one of these conditions.

A thick, rough area of skin
A hardened, raised bump
Tenderness or pain under your skin
Flaky, dry or waxy skin

from Schuler Shoes' Board Certified Pedorthist

This is not a medical diagnosis but a footwear recommendation to offer symptom relief. It is meant to supplement your doctor's treatment plan. 

Corns can be either a soft or hard.

Soft corns usually occur between the toes and are moist and red. They are aggravated by moisture, shoes or socks that are too tight, and toes rubbing together. Normally a wider toe box that allows for free toe movement and stockings that wick moisture away from the foot will offer positive results. Toe spacers and toe socks are another option for relief.

Hard corns occur on the tops of toes and can happen as a result of poorly fitting shoes. A deeper toe box that does not allow the toes to rub against the top of the shoes will usually offer positive results.

Calluses most often form under the ball of the foot or on the top or the edges of the toes where they rub against the top, bottom or inner sides of the shoes. The skin thickens to protect the underlying tissue, but often adds to the problem as the callus is thick and adds more pressure to the area it is attempting to protect. Properly fitted footwear can help alleviate the pressure points causing calluses.

A consultation with a certified specialist is recommended in order to come up with and implement a plan that is best suited to the individual.
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References: Mayo Clinic