How are the production of epidermal cells relate to the development of calluses and corns?

The calluses and corns are the hardened and thick layers of skin, which originate when the skin attempts to safeguard itself against the pressure and friction. They primarily develop on the toes and feet or on fingers and hands. The corns and calluses can be unsightly.  

The major causes of the generation of corns and calluses are the pressure and friction arising due to wearing ill-fitting shoes, skipping socks, and using hand tools or playing instruments. Thus, it can be said that the formation of calluses and corns takes place when the production of epidermal cells increases.  

the answer is yes, they are born/created, then they grow to their limit then produce offspring, then die.