Y'know, not being a foot-guy, I've long wondered about this myself -- mostly on what makes for a "sexy" foot, for those that find feet attractive. I wanted to know so that when I drew them, I could draw "attractive", even "sexy" feet. I've found it varies...
Having studied it thoroughly myself, I can say that I can find long toes more aesthetically pleasing, provided it's congruent with the rest: long legs, long slender foot, long toes... It's like the full extension in ballet -- beautiful, flowing and graceful. In fact, there's a young woman I know whose toes are just like that -- they compliment her feet and legs, and all are slender.
At the same time, I enjoy short toes as well -- but again, the attraction for me (a non-foot guy) is more a matter of congruence and continuing the theme... Shorter, meatier, more compact legs, shorter, rounder feet, shorter toes...
But in the end, no matter what you've got, just work with it. Proper hygiene and care, people! I don't discriminate what I'll tickle beyond that!