From what I remember she was being tickled on her ribs. Very nice reaction and one in which I wished that I had taped but didn't. I believe she had just broken up from her boyfriend and was daydreaming about the good times. The episode is entitled: "Never can Say Goodbye",episode #30 from...
I maybe mistaken but I did see an epidsode once of the TV series Soul food and saw a daydream sequence in which Nicole Ari Parker was being tickled by her boyfriend. If anyone can find this clip I be a very happy man.
If I recall, there was a epidsode on the old Bonnie Hunt show where Robin Williams guest started and he tickled her underarms. Could somebody find that clip?