Merit Footwear absorbs shock to reduce the impact on heel bone, knee and pelvic area and also for Corns and calluses. Corn and calluses are hardened layers of skin that develop when your skin tries to protect itself against friction and pressure. They most often develop on the feet and toes or hands and fingers. Corns and calluses can be unsightly If you have diabetes or another condition that causes poor blood flow to your feet, you're at greater risk of complications from corns and calluses