Answer:
The person who makes it has no need for it. The person who purchases it does not use it. The person who does use it does not know he or she is. What is it?
What is weightless but takes two people to hold it?
Inside a burning house, this thing is best to make. And best to make it quickly, before the fire's too much to take.
Hoofed frolicking.
I'm full of holes, yet I'm full of water.
You use it between your head and your toes, the more it works the thinner it grows.