Yes.
But many barefoot lovers will disagree, because they hate nylons....and want every tickling video made to feature bare foot tickling, so they rail against nylons to always have their way.
However, the thinness of the nylons/pantyhose makes a big difference.
If they're too thick...forget it, she won't feel anything. In fact, it's kind of a pain to give a girl a footrub if the hose are too thick, because you can't feel any warmth or softness underneath your hands, it's just thick nylon material.
However, if they are barely-there, very thin, almost invisible nylons, watch out! I knew a girl who was very ticklish, but would didn't have that huge of a reaction when her feet were lightly tickled.
But once and only once she had on a pair of super thin pantyhose, and she about lost her mind laughing!
Big difference. And giving a girl a footrub who has on these ultra sheer hose is heaven, because her feet are now super soft from the pantyhose, but you can still totally feel the warmth and natural softness of her feet anyway. Nylon causes the hands to glide over the skin, so footrubs are easier, as is tickling.
My opinion, backed by my experience.