>>2267539It's not a simple shape, like a torso or an arm or leg or neck. It's various digits of different sizes and every artist has their own style that they learn to draw, like the slender fingers Ina draws in comparison to the more "realistic" toes you see in this Polka pic.
Add the complexity of perspective and it takes a ton of experience and practice to learn to draw them properly, not just its shape but the shading and tones as well.
Most of the time, artists will opt to hide the digits on hands or feet than drawing them. Sometimes, they will try to draw them very crudely for practice or just not bother refining it like in that unfortunate Gura fanart. They should have just erased the feet if they were going to be that lazy IMO.