My favorite spot to tickle on a guy is his underarms. I don't know why but I have an attraction to male underarms, especially ones with no hair there. I think I like it mostly there because I've known quite a few guys that aren't ticklish there, so it's kind of like a challenge just to see if a guy is ticklish there and that challenge gives me a rush. Let alone if a guy is ticklish there, it's usually his most ticklish spot so then he's putty in my hands. Nails, tongue, toothbrush, feathers, favorite place to torture a guy.
Females, I love to attack feet or waist. Waist is just a great spot for either sex really, but I just love tickling a females waist, especially when she's against me, love the squirming affect. Also, I know quite a few chicks who are very ticklish on their feet and it's great to see their reaction and hear them scream. Same as guys, tongue, nails, feathers, toothbrushes, tickle torture at it's best.
That's if I'm being intimate with someone though or at least trying to be.
My favorite spot to playfully tickle someone is their sides & Ribs, it's just a nice little quick area to poke and squeeze and get a nice reaction out of someone.