This is like a tickler Rorshach test, so I guess I'll jump into the ink blot:
These are personal preferences for my own ideal "scene," so let's not start any back-and-forths on what's good and bad: I prefer couches, especially with feet, and I prefer feet, so there. If she has on long pants, roll them up a bit. Capri-cut pants usually enhance the appearance of bare feet, I have found. No hose. No hog-tie (It looks uncomfortable, and that's a wet blanket for me.) No gag. I'm into the laughs and giggles, and frankly, it looks uncomfortable, and the chance of breathing difficulty through the nose makes me uncomfortable. Lotion her feet. Not oil. Oil tends to dehydrate, which could decrease sensitivity. Lotion moisturizes and softens, exposing more sensation on the skin. But not too much, or you create a hydroplaning effect, and the fingers will slip and slide too much. Just enough to absorb quickly. As said above, suck and nibble toes while stroking soles. Don't scratch like an animal digging a hole. Do fast caressing and stroking. Alternate soft finger-pad strokes with nail strokes, but don't dig into the soles and toes with fingernails. If there's time on the disc, massage feet first then work up to faster rubbing and then stroking. Avoid toothbrushes, even on toes. The bristles are too close together for any good effect, in my experience. Use hairbrushes, prefereable the black and brown thin-bristle types, like a paintbrush, not the hard plastic prong hairbrushes, which can hurt. (but the prongs work like gangbusters if the soles are lotioned real good) Rub tickling implements on your palms to get an idea of the effects. Don't waste time with feathers. Try electric massagers if you have them. Lotion soles before using them. Experiment with the settings. Don't bother with ice cubes. The effect is good at first, but the cold eventually numbs the soles and toes. Don't forget tops and sides of feet. Use very light strokes, and it's like electricity on some ticklees.