Here are my tried-and-true techniques:
1. Have your lover lie face-up on the bed with her/his feet just hanging off the bed. Stand up and grab a foot.
2. Remove calloused skin using a pumice or Pedi-Egg.
3. Rub some heavy cream (preferably one designed for the feet) onto the entire foot -- from heel to toes, bottom to top. Use a gentle touch.
4. Then, rub and massage the different areas of the foot, with varying pressure depending on the area and amount of stress/aches in the foot. With your thumb or knuckles, apply acupressure to critical spots. Here's a great interactive graphic on the AARP site that shows key acupressure points in the foot.
5. Work the ankle by rotating the foot around, back and forth and up and down. Use your abdomen as a "platform."
6. Pull on the toes.
7. Employ the "yoga toes" technique to further stretch the tootsies and limber up the foot. To do this, insert a finger between each toe at the base, and work the toes and foot. Rub your thumb along the metatarsal (the bump under the big toe that can be prone to bunions) -- this can be painful, but seems to provide a lot of relief.
8. End with gentle strokes.
9. Move onto the other foot.
10. Accept the recipient's lavish thanks and praise.