I like women’s feet and armpits. They’re both way sexy. The only way to make them more sexy would be if they were somehow adjacent. 
I’m a girl and I like feet. I loved seeing the furry ones in LOTR.
I like feet.
Feet are our friends.
At the school clinic, I once had a client ask me if I worked on feet. Seems she had problems with student therapists who would just barely go over her feet, or even not touch them at all. “No problem”, I told her. “I like to work on feet.”
When I’m giving a massage, I always work the feet very thoroughly, unless the client specifically asks me not to. Haven’t had a “no feet” request yet.
Next to the spine, our feet are the hardest working part of our bodies. They spend significant portions of each day with our entire body weight sitting on them, and if we need them to take us somewhere, they can take a really vicious pounding.
We should be kind to feet.