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only some feet are attractive. first of all they have to be clean (although some sweat is okay, dirt is not), manicured well, no hair, etc. they should also be smol-ish. nail polish is a plus.
soles on the other hand i find attractive almost always as long as they're not dirty, it's very easy to draw or present a sole that's good looking, much more hard to present the top of a foot because that's where almost all of the self regulation happens