To a point, yes. It's mostly something she does at home on the couch; she'll tuck her feet under her and nest while she works on her laptop or watches TV, or even while we eat. She's short and it's uncomfortable for her legs to dangle when she can't reach the floor, but it's better if she can sit on one foot, and then she'll dangle one leg or tuck it in.
That's part of why we like booths in restaurants. There's a bit more privacy for her to slip her shoes off while she's sitting, and she has tucked one or both feet up in the booth with her before. But a lot of booths are too narrow to sit comfortably like that.
A few years ago, we went out for dinner at a restaurant with a casual lounge area, and we took a corner with a couch and armchair around a table. I had been open that I wanted to find a place where she could comfortably sit down and curl up without her shoes, like at home. Once we were served dinner (and wouldn't be seeing waitstaff for a bit), she folded one leg under her on the couch and rested her dangling foot on my shoe. I gave her a little foot rub before we went home, but we were pretty discreet about it.
Yes, absolutely. It's not so much the foot-sitting that gets me. I like when women, particularly well-dressed women, can't keep their shoes on. And while many women won't sit on their shoes, lest they get a dusty footprint on their butt, they'll gladly sit on their stockinged or bare feet. I've known quite a few women who do that.
We talk about it because, well, how else is she supposed to know it turns me on? We'll be out shopping for an afternoon, and as we're walking around, she'll let her flats pop off her feet, or we'll sit on a bench outside a store and she'll let her shoes fall off to stretch her toes for a moment. Or when we're out to eat, she'll rest her feet on mine under the table, sometimes for footsies, usually because she just doesn't want her shoes on.
She is a bit self-conscious, though, and so am I; we like when it's our thing and not when the whole world's watching. At the same time, there's a difference between your lady slipping her shoes off in the hotel library versus the hotel room. So I've tried to encourage her shoelessness when possible. At the same time, she used to work retail and knows how often those floors are cleaned. So naturally there's some hesitance to just go with it.