I wanted to say a few more words about this topic. I think when we're young, we all tickle in a kind of purely tactile, almost athletic sort of way.
But over time, with enough understanding of human psychology, physical wiring, and personal confidence, some of us get better at studying the 'lee's reactions to different kinds of touches, different kinds of verbal teasing and carefully measuring and remembering what's making them panic. If you're a younger 'ler who's never thought through this, I recommend you try it.
Start by slowing everything down a bit. Even just try the difference between a little poke versus a little finger wiggle in one spot, then move to a slightly different spot and repeat. Tease with phrases as you go. "Do you like this better... or this?" "How about you not react at all to this? Wait, I don't think you understood what I said -- it was to not react to this." "Say 'I'm not ticklish' in a convincing way -- no, I didn't believe you... let's try that again."
In short, the best tickling always involves psychology. It'll change your whole technique, and you'll learn to destroy your 'lees both mentally and physically. 🙂