Corns and calluses are both made of thick, dead skin. The only difference is that corns occur on the top of your foot, or in between toes (which is known as a soft corn) and calluses typically form in the bottom of your heel, and depending on the way you walk, the ball of your feet and sides of your toes.
Spending most of my time barefoot, I am well acquainted with calluses. But when I do wear shoes, its cute little sandals! What’s a girl to do?
To remove calluses, a pumice stone is usually fairly effective. Living near the beach enables me to take walks in wet sand, which acts as an abrasive and scours the dead skin away, as well! But, if the beach is not nearby, you can use olive or castor oil to help moisturize the area and file it down with the pumice stone!
To remove corns, Soak a small piece of cloth in vinegar and bind it on the toe; leave it on day and night. The corn will come out by the root. You can also soak the feet in warm water for 15 minutes; apply a small piece of the inside of a lemon peel to the corn; tape it and leave it on overnight. .
The best piece of advice however, is that once you have treated your corns and calluses – only wear shoes that fit properly! Tight and ill-fitting shoes are the only cause of corns. When you buy shoes, but them at the end of the day, when your feet are swollen, and take a pair of socks that you would normally wear with those shoes! Also, have the store associate measure BOTH of your feet. With proper fitting shoes, corns will be a "pain" of the past!