This is a great topic!
One time, my wife was traveling to a conference for work with her good friend (they work together everyday and have become very close friends). They were sharing a hotel room as they always do when they travel together. My wife FaceTimed on the first night, about 9:00pm. Everything was totally normal until I saw her start squirming around and smiling. Then she said stop, clearly to her friend off camera.
It stopped for a little. Then resumed. But this time she shrieked before she said stop a couple of times. I must've looked interested and she absolutely knew I would be when she said "Sorry.. Jessica keeps tickling my feet!"
My jaw dropped and she shrieked again, dropped the phone and then giggled. I couldn't see anything. I could hear her laughing and say "come on! stop!"
The phone got picked up and the two of them were in frame smiling ear to ear. Jessica said "It's so fun tickling her!" and popped out of frame.
I spent the rest of the next two days they were there in a dream-state thinking they were having tickle fights every hour. It seemed so childish to me to think that, but I couldn't stop.
When my wife got home I let her settle in and then while she was showering I went in to the bathroom and asked her what that was all about. She smiled, turned around facing away from me and said "I knew you were thinking about that the entire time."
I was stunned and before I could respond she said "She was tickling me so much. Even while we were at the conference, she was poking me and tickling me. And she got my feet again the second night."
I think as far as verbal lines go, the "Jessica keeps tickling my feet!" is the hottest thing I've ever heard.
Another very hot one was from a while ago, I was in college and had some really pretty girls working with me on something on a summer project. One of them was this beautiful brunette with freckles and green eyes and a great athletic body. She had long legs and wore tiny athletic shorts and these sort of beat up off white low canvas sneakers. I think they were Vans but they could have been Keds.
I could just tell she had nice feet. I hadn't seen them, but I just knew.
Anyway one day I was near her and two other guys and one girl while they were supposed to be working together on something. I heard a commotion and she started screaming. I looked over and saw the two guys wrestling her to the grass. They pinned her easily and she was freaking out. The one guy started tickling her belly and ribs over her t-shirt.
I was trying not to stare, but she was hysterical. The guy was saying "Give up! Just say it!"
She yelled "NO WAY!" and he went back to tickling her.
Then the other girl walked over and said "take her shoes off and tickle her feet!"
The girl being tickled screamed "NO!" and the other guy who was holding her legs down was already pulling the tiny laces open. He yanked those sneakers off real quick and tossed them.
Her feet looked just as I imagined them too. High arches, red polish on her perfectly shaped toes.
The guy started tickling her feet right away and she went crazy with laughter. It took about 10 seconds before she yelled "I GIVE UP! PLEASE STOP! I GIVE UP!"
The let her up and high fived like they felt so accomplished. I couldn't believe my eyes. The other girl instructing them to take her shoes off and tickle her feet rings out in my head this day.