Why Not?
This sub-forum is for "non-tickling" images. Seems to me the only stipulation for pix here is that they DON'T contain tickling and that they are not from certain professional producers. As to what they do contain, there doesn't seem to be any restriction. If you don't want to see non-tickling, then you probably shouldn't bother to browse this area of TT.
As for foot smelling itself, we need to remember that a LOT of folks don't understand the appeal of tickling either. We do because we are a part of the tickling community. I happen to be someone who enjoys foot smelling, but for me, there are restrictions. I don't like "stinky" feet, but some people do. I like the scent of a woman's feet when they are clean, well-groomed, warm and in nylons. There is nothing that turns me on more than that. My 2 cents worth.....