Since the ultimate place I can be tickled would be my feet, whenever I visited some of my female friends, most times you had to remove your shoes at the door so's not to stain up the carpets (some folks like cream-colored carpets...what can I tell ya?). Having grown up with that, it wasn't like I minded so terribly...besides...removing the shoes leaves only the socks to remove, and most times, I'd remove them too (hell, the female friend in question was barefoot, so why not, right!??).
In cases then, where we both might have been sitting on the sofa, I'd put one foot up on my leg, so that my sole would be facing her. With two female friends of mine, that's all it would take....either one of them (depending on who I visited) would reach over and begin traipsing a fingertip up and down my sole...shortly after which, they'd pat their lap with their hands prompting me to put my feet on their lap, and they'd tickle me hoarse.....
....with a couple of my other female friends, I'd start off much the same way....maybe beginning to rub the sole of the one foot facing them....which would usually get them to ask if I'd like a foot rub. I'd say, "You up to it?" They'd say, "Sure!!!" And, somewhere throughout the course of the massaging, they'd include a nice amount of tickling too!!