>>28915820Personally it's the fact that a part of the body that should usually be covered, like the genitals, it out in the open for you/the world to see. Even in the centuries prior to today, if you were barefoot you were a filthy peasant, and if you were of higher status or nobility it would have been considered promiscuous to show your feet.
There are other theories like the crossed wires in the brain, which scientifically has been proven but I don't know how much it affects your perspective on feet.
Others like the shape, I can tell you there are some ugly ass fucking feet out there man, so when I see nice feet it's like, "Damn those are some nice, busty, perky titties," except that sentiment is respectively applied to feet.