Dark green cloth background, sheer textured cloth over feet, two lamps, pp: Levels, Hue/Sat to reduce red, Overlay layer to dodge and burn, resize, USM, border, save for web
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Compositionally, I like how the one foot is very visible/prominent and the second is not as clear. It helps to add more depth to the shot. Also, I like the tight vertical crop you have chosen as it helps to emphasize the direction and shape of the feet.
Technically, this was an interesting approach. A completely legal, albeit more difficult route (in terms of planning and setup) way of doing a texture/overlay on a picture. It adds interest to the shot. The focus, colors and exposure are good.
I do wonder about bw in this. I think that would help to bring out the textures more and make the entire shot seem more uniform. By doing that, it would be more about how the textures and feet "relate" rather than two separate elements.
Besides the comments below on how to improve it, I will just say that to me, it looks like feet are frozen in ice.
Typically you think of his as cracked, dry and unappealing whereas hers would be soft and kissable, but the way you display it here there is no contrast between the two. I'm not sure what to think of this.