Spread the oil over the whole foot. Grasp the foot firmly at the heel and loose it with your other hand by stretching and bending it in all directions. Continue till your partner doesn’t resist the movements anymore, letting go of tension and relaxing the muscles.
Alternate between long strokes, from the heel to the toes, and pressure, making small circles, successively touching every spot.
The sole of the foot is very sensitive, especially in the middle, the part that doesn’t touch the floor when you walk. Also pay attention to the areas between the toes; it can be a nice feeling pulling the toes lightly.
To assert the right amount of pressure you may use counter pressure with the hand you don’t use. If you for instance use your thumbs to massage the sole of the feet you can hold your fingers at the top of the feet, helping your thumbs to exert enough pressure.

When you are done you can use the towel to take of the oil. Make sure you have some thick socks at hand your lover can put on.