KOH is a much STRONGER base than NaOH. As you move down the periodic table, the heavier alkali-metal hydroxides are far, far stronger than the ones above it. NaOH is used to make solid soaps, and KOH is used to make liquid soaps. In no way, shape, or form is KOH "safer" than NaOH. The burns it causes are just as horrible, if not moreso.