Here's a breakdown:
* Toenails are made of dead keratin cells, but they are living structures. They grow from a matrix (a living part) under the nail bed. As the cells grow and are pushed forward, they become keratinized and die.
* Skin is made of living cells (except for the outermost layer). The outermost layer of skin, the stratum corneum, is made up of dead cells that shed regularly.
So, while toenails and dead skin are both made of keratin, they are different in terms of their origin and function.
Let me know if you have any other questions!