For calluses on the feet an inexpensive home remedy is to
dissolve a foot soap powder composed of borax, iodine and bran in
warm water and soak the feet in the water for 15 to 20 minutes.
This softens the calluses so that layers of dead skin can be rubbed
away with a cloth towel. Repeated soaking over a period of several
days can often allow removal of even the core with nothing more
than the friction of the cloth towel. If this fails, 80 grit
sandpaper can also remove the skin.
Most corns and calluses located under the foot are caused by the
pressure of the foot's bones pressing against the skin, possibly
preventing it from moving with the shoe or the ground. While
well-fitting shoes will help some of these problems, occasionally
some other degree of intervention is required to completely rid the
foot of the problem. The most basic treatment is to put a
friction-reducing insole or material into the shoe, or against the
foot. In some cases, this will reduce the painfulness without
actually making the callus go away.
In many situations, a change in the function of the foot by use of
an orthotic device is required. This reduces friction and pressure,
allowing the skin to rest and to stop forming protective skin
coverings.