This tutorial provides some tips on drawing feet in the anime and manga styles in several different positions from different views.
You may also want to check the the How to Draw Anime and Manga Feet From Different Views tutorial before looking at this one if you have not already done so. It provides some detailed instructions on the basics of drawing feet.
Feet are comprised of many irregular shapes making them one of the most difficult body parts to draw. Anime feet just like many other body parts drawn in anime style are simplified versions of real feet.
This tutorial provides some useful tips along with examples that can help you learn how to draw feet in the anime anime and manga styles from different views.