The term 'MAKES LEATHER' can be broken down into two crossword solutions: TANS (4 letters) and MAKES (6 letters). TANS is a verb meaning to treat animal hides with tannic acid or other chemicals to produce leather. This process has been used for centuries, and is still used today to make leather goods such as shoes, bags, and furniture. MAKES is a verb meaning to create or manufacture something. In this case, it refers to the process of making leather from animal hides. This involves cutting the hide into pieces, treating it with chemicals, and then stretching and drying it. The end result is a durable material that can be used to make a variety of products.