I used to have a golden retriever when I was younger, and she would lick my feet from time to time. It did tickle.
This is an interesting story. I cant remember if I have posted this at some point or not, so please forgive me for anyone who's already heard it. I wasnt there when this happened, but my best friend of over 20 years told me a story, where his mom was driven into complete hysterics, from having cereal licked off her feet, by the family dog.
Apparently, it was quite a number of years ago, and my friend's family was having breakfast. It seems that his mom accidently spilled a box of cereal on the floor, and some of the cereal ended up either on her toes, or very close to them. The dog got up, and started licking the cereal from her toes, running his big tounge over the tops of her feet. I've heard from my friend that his mom has ultra ticklish feet, and she became totally hysterical, and was laughing her head off, from having the cereal licked off her toes by this dog. Finally, my friend's father cleaned the mess up, but my friend said that his mom was having cereal licked from her toes by this dog for a good few minutes, before his father could clean it up.
That might one of the best dog foot licking stories I've ever heard.
Mitch