Skin tags are not the same as corns; they are two completely different conditions. Skin tags generally refer to abnormally proliferating tissue at the nail area, and also commonly refer to warts. Corns usually result from localized abnormal friction, causing proliferative growth of the soft tissue, typically located on the sole of the foot. Skin tags and common warts can also occur on the bottom of the feet, but skin tags usually appear as proliferative, tumor-like protrusions on the surface of the skin, whereas corns generally do not protrude above the surface of the skin.