Corns can occur on various parts of the foot, but as a general rule for the corn to form, the skin needs to be squashed between two hard surfaces:
Corn on the joint of the right fourth toe (Heloma Durum)
Corn on a bunion (Heloma Durum)
Corn on the apex of the left second toe (Heloma Durum)
Corn on the bottom (plantar) of the foot (Heloma Durum)
So corns form when the skin is under a localised intermittant compressive stress which exceeds the parameters which your skin type can take. These parameters of stress alter as the skin ages making it easier for corns to form as you get older.
Another reason why corns develop more frequently is when our gait pattern alters.
Epidermal cells normally move up from the basal layer to the surface, die and then rub off to make house dust. A process which normally takes 28 days. However when the skin is under stress the cell production at the basal layer increases by up to 4 times which overwhelms the shedding process and the epidermis becomes thicker which is why the skin starts to appear yellow as more skin pigment is seen.
Corns
Callus that is very localised and deep may be showing signs of an intermittant compressive stress
(a squashing motion)
This compressive stress can go on to cause the development of corns and can if the stress is large enough; persistant enough or if the skin is poor enough lead to skin breakdown and ulceration.
Treatment involves trying to establish the cause of the stress on the skin and reducing that stress if possible. The callus if painful can be removed by a State registered Podiatrist/Chiropodist with a scalpel.
Medicated products which contain Salicylic Acid can be obtained from the Pharmacist. Care must be taken with these products as the percentage of acid varies from 4% to 60%. The stronger versions i.e. over 12% can have a detrimental affect on more fragile skin types and can lead to blistering and ulceration if overused or used carelessly.
Shoes can be a prime factor in the formation of callus causing skin stresses. Occupation; leisure activities and foot deformities can also play a large role.