A silent video;

Her feet are resting in his lap. His hands are rubbing them. Her socks are eventually removed, allowing skin to skin contact. He massages her bare feet. He gets naughty and tries to sneakily tickle them, but she's not falling for his tricks. What was supposed to be a relaxing massage is eventually a poor attempt at revenge. Her solution? Covering his face with her feet, a form of punishment, perhaps? Or maybe he is only pretending to dislike it, so he can start to smell her toes as well as touch them.