The formation of the cuticle of the IRS begins in the hair follicle's matrix, where [keratinocytes]( ) differentiate and move upwards. As these cells progress, they undergo a process called [keratinization]( ), where they fill with keratin, lose their nuclei, and become more rigid. This process ensures that the cells forming the cuticle of the IRS are tough and resilient, capable of withstanding external stresses.
