Dear BobY: I read somewhere fairly recently about a lady journalist who was interviewing a lady intellectual somewhere in southeast Asia, and was surprised to find the lady was scowling at her furiously - because toe of one of her feet was pointing at the lady. Regrettably, the article did not explain why that was a serious breach of good taste.

PS I found a site about, and here is a quote:

The head is the most sacred part of the body, so should not be touched.
The feet are the least sacred, so when sitting they should not point at
anyone - most Thais sit on the floor with their feet tucked under their
bodies behind them. To point, particularly with one’s foot, is extremely
insulting.