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I have a foot fetish, have had quite a few experiences in my life, I'll answer.
Depends. Every girl is different. Mostly girls actively try to avoid their feet from smelling bad. It's really disappointing actually and makes it a lot boring.
A girl I'm friends with is fine with my fetish and let me do that with her after we walked for half an hour. They smelled lightly like a mixture of vinegar, damp sock, and popcorn. I found it really hot.