Uzume and Kazehana from Sekirei sitting nude on the floor of Minato's room and showing off their soles.

Sohara Mitsuki and Astraea from Sora no Otoshimono sitting nude on the floor and showing off their soles.

Kirie Kojima from Girls Bravo sitting on the floor, nude and showing off her soles in the same pose and perspective as this: Image

Freezing - Baptism by Feet: Satellizer L. Bridget and Kazuya Aoi are sitting across from each other on her bed, and Satellizer is rubbing one of her bare feet on Kazuya's penis, while holding her other foot up to his face, and he is licking her sole. Satellizer wonders if she's doing it right, and her expression matches this.