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This market is based on the total number of corners taken by both sides in a game.
Take an international between old rivals Scotland and England. SportingIndex might offer a prediction for corners of 10-11.
If a very attacking game had led to 15 corners and you had gone high at 11 for £10 per corner, you would have won 4 times your stake: (15 - 11) x your stake = 4 x £10 = £40. But if you had gone low at 10, you would have lost 5 times your stake: (10 - 15) x your stake = -5 x £10 = -£50.