Most of my fantasies when I'm a ler involve tickling partners, former partners or friends/acquaintances. And the occasional online friend.
Equally though I have many fantasies of celebrities being tickled/tickling each other, but this usually involves me as the observer rather than the ler. The same would apply to complete strangers that I might see around.
The results of this poll are interesting, and, from my perspective anyway, a little depressing. I mean I know they are taken from just a small sample, but it does seem that Celebrities are the height of most people's sexual fantasies - be they fetish-based or not. Just a reflection of the age we're living in, I'm sure.
I would like to add another category, if I may: the Non-existent Person. lol
Usually when I'm fantasizing/daydreaming about tickling, the other person is no one in particular. They could, within the paradigm (if that's the right word) of the fantasy be a partner, or a fellow fetishist, or maybe just an acquaintance... In other words, they are, on the whole, an abstract construct. What this says about me I'm not too sure! Nothing great, I dare say.
Tie between a platonic friend/co-worker & celebrities. Three of my lady co-workers I fantasize a lot about tickling to fits of ticklish hysteria. Plus, them being very ticklish helps the fantasies. Lots of celebrities on my list.