do plantar warts have layers
1 Between treatments, the dead layers of the wart are filed down. 2  However, because plantar warts often go away on their own, it is not clear if the duct tape actually works or simply coincides with the wart disappearing.ecause of their flat appearance and location on the bottom of the foot, plantar warts are frequently mistaken for calluses. Like calluses, plantar warts have tough, thick skin. However, unlike calluses, a plantar wart is painful when squeezed. A plantar wart may also have black dots on its surface.