When hands are soaked in water, the keratin absorbs it and swells. The inside of the fingers, however, does not swell. As a result, there is relatively too much stratum corneum and it wrinkles, just like a gathered skirt. This bunching up occurs on fingers and toes because the epidermis is much thicker on the hands and feet than elsewhere on the body. (The hair and nails, which contain different types of keratin, also absorb some water. This is why the nails get softer after bathing or doing the dishes.)
