A foot corn is a hardened layer of skin that develops on the feet in response to friction and pressure. It is essentially the same tissue as a callus, but corns tend to be smaller and round, while calluses are larger and have a more irregular shape. Corns can be painful, especially when they develop on the tops and sides of the toes. They can also be dry and flaky, and may bleed if they become irritated. Treatment for foot corns is usually not necessary unless they cause pain or discomfort, or if the individual does not like how they look. However, over-the-counter products and home remedies can be used to treat foot corns, and taking certain precautions such as wearing comfortable shoes can help prevent them from occurring in the first place.