The hands of a tickler should, of course, be nicely looked after in the same way that a ticklee's feet should be looked after. I wouldn't even get near a foot that is dirty or calloused and, indeed, I have cancelled a tickling session because of it - a beautiful 22-year old girl who came in with dirty feet. Yuk! I keep my hands clean and soft (amazing what a good hand cream twice a day will do) and my nails properly manicured out of respect for those people I may touch throughout the day. Hands, by the way, can be as ticklish as feet.