Footswitch toppers are colorful plastic bumpers intended to be put on the footswitch of your pedals. These caps increase the diameter of the control buttons to make them easier to use and are compatible with most standard control buttons available on the market.
Some guys are using them for the "hard to reach" footswitches which might otherwise require a tactically aimed big toe to successfully engage without disturbing anything else. Some people just like them as a bit of fun or as a way for them to pimp up their pedals. Practical or purely cosmetic purposes, it's entirely up to the user what to use it for.