Neutrophils in stratum corneum

Neurophils in the Stratum Corneum                  See DX Path for details of the conditions below

Whenever I see this I think of Impetigo, Fungi or Pustular psoriasis and would order a PAS stain.
Munro microabscesses are collections of neutrophils in the stratum corneum.

subcorneal pustule in psoriasis

Tinea with sub corneal neutrophils and mild spongiosis

Neutrophils in the epidermis can be seen in a variety of inflammatory conditions but remember Acne and folliculitis, Gonococcemia, Necrolytic migratory erythema, Pemphigus erythematosus or foliaceous, Neonatal pustular melanosis, Scabies and Halogenodermas.

Intra epidermal neutrophils Pemphigus foliaceus

If you see Pustules in the epidermis the mnemonic is II

I - Infective  Viral, Bacterial, Fungal, Rickettsial, Protozoa
I Inflammatory eg Drugs, Pustular psoriasis, Rare ( Scabies, Necrolytic migratory erythema, Subcorneal pustular dermatosis, Neonatal pustular melanosis, Erosive pustular dermatosis, Acrodermatitis enteropathica, Halogenodermas)