In this tutorial I will only make the right foot. Try to work simultaneously on both feet because it is hard to make an equal looking foot afterwards.

You start off by making a 2.5 inch long cylinder shaped roll of clay, about 0.8 inch thick (pict. 1). Bend the roll of clay in an angle like in pict. 2. The top will become a part leg and the other part the foot.

Now it is time to form the heel. Push/smear some clay from under the foot backwards (towards the heel) and push/smear some clay from the lower leg down (towards the heel) (pict. 5). This way you'll get more clay on the heel and a better shape at the sole of the foot. Press the clay with your thumb on the inside of the foot to make it more hollow (pict. 6).

Before you can make incisions for the toes, the front of the foot needs to be reshaped a bit. Cut off a piece of clay slantwise starting at the 'big toe' (pict. 7). After this smooth the edge with your fingers (pict. 8).

Look at the foot to see if it's not too thick, if it is you can make it thinner by smearing the clay from the instep to the leg. You can also smear clay upwards just above the heel towards the leg, this way the foot will become slimmer (pict. 9). Sculpt as smooth as possible, use a damp finger to rub the clay for a smooth finish.

Now you can make incisions for the toes with the help of a sharp tool. Don't forget the big toe needs to be bigger than the other toes (pict. 10).