Blisters are an area of skin that protrudes and containing an aqueous liquid inside. Blisters on the skin form on hands and feet due to friction and pressure, but are much faster than calluses.
You can get blisters on your feet the first day you wear uncomfortable shoes some that are not your number or that do not adapt well to the shape of your foot. You can also get blisters on the skin of your hands if you forget to wear protective gloves to use a hammer, a saw, or even cycling.
In areas of the body where you have blisters due to friction but have done nothing to prevent it (eg feet because you keep wearing the same pair of uncomfortable shoes every day) they can form calluses.
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