They aren't for "anything" it's simply the skin is getting tougher and thicker. It's biology.
It's tough skin that builds up from constant friction or pressure. It's not going to protect you at all it's just some tougher skin than the surrounding area.
I have two on each foot, ive developed them from sparring and other training. They are growing quite big now, what are calluses for do they like protect your foot from damage?