My 9 month old Male Akita has these little bumps on back of elbows, there’s like multiple of them. Which makes me wonder if it is even calluses. (Photos of bumps above are from a picture I found on line) he won’t stay still long enough for me to take a good picture but that’s what they look like. 

They are round and white dry skin coming off top of them.   
He doesn’t seem bothered by them  
Doesn’t itch them at all  
He had a vet check up appointment yesterday and she said they look like a fungus build up which doesn’t make sense to me because I clean the floor daily, he likes to sleep on the tile floor. I’ve tried all kinds of beds, even a raised bed and he didn’t want to use it. I get he runs hot so I got him a fan but he still decides to sleep on tile. So I’m not sure why the vet thinks it’s a fungus or ingrown hair related issue. 

My first Akita liked the tile floor as well and he never got calluses.

I did read on line that callus on dogs can turn fungal related. He gets bath regularly with sensitive skin shampoo. He I don’t ever see him scratching. 

Has anyone else had this on a younger dog, if so what seemed to get rid of it? 

Akita 9month old (Likes tile floor, has callus like bumps on elbows)