Hello,

Thanks for posting your query at DoctorSpring.com. I can understand your concern.

It seems to be a condition called pompholyx. It's an eczema, which is seen more often in winters.

The treatment would be application of a steroid cream like mometasone twice daily.
The cream would require a prescription.

In the picture, it doesn't seem to be warts or callus.

Hope this helps, Please let me know if you have any queries.

Take care